Inspiron Engineering Pvt.Ltd., Ahmedabad V. The ACIT.,Circle-4, Ahmedabad

ITA 1573/AHD/2012

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9823 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 24-10-2016
• Assessment Year: 2000-2001
• Appeal Filed On: 16-07-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B L SHARMA
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD , , BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ./ I.T.A. NO.1573/AHD/2012 ( / ASSESSMENT YEAR : 2000-01) INSPIRON ENGINEERING PVT.LTD. ( EARLIER KNOWN AS ATE INDS.PVT.LTD. I N WHICH ELTOMAT INDIA LTD. WAS MERGED ) NR. ODHAV GIDC ODHAV AHMEDABAD / VS. ASST.CIT CIRCLE-4 AHMEDABAD ' ./ ./ PAN/GIR NO. : AAACM 7178 A ( '% / APPELLANT ) .. ( &''% / RESPONDENT ) '% ( / APPELLANT BY : -NONE- &''% ) ( / RESPONDENT BY : SHRI B.L. SHARMA, SR.DR * ) / DATE OF HEARING 01/12/2015 +,-. ) / DATE OF PRONOUNCEMENT 07/12/2015 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LD.COMMISSIONER OF INCOME TAX(APPEALS)-4. MUMBAI [CIT(A) IN SHORT] DATED 25/5/2012 PERTAINING TO ASSESSMENT YE AR (AY) 2000-01. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST W ITH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 09.10.2015, FIXING THE DATE OF HEARING ON ITA NO. 1573/AH D/2012 INSPIRON ENGINEERING PVT.LTD. VS. ACIT ASST.YEAR 2000-01 - 2 - 1.12.2015. THE SAME WAS DULY SERVED UPON THE ASSESS EE AS THE POSTAL AUTHORITY HAS RETURNED ACKNOWLEDGEMENT SLIP, WHICH IS PLACED ON RECORD. DESPITE SERVICE OF THE NOTICE, WHEN THIS CASE WAS C ALLED FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESSE E IS NOT INTERESTED IN PURSUING WITH ITS APPEAL. THEREFORE, IN VIEW OF TH E DECISION OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 ITR 480 (M.P.) AND THE DEC ISION OF HON'BLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN IND IA (PVT.) LTD. 38 ITD 320 (DELHI), WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS APPEAL AND HEARING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBU NAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY RECALL IT S ORDER AND RESTORE THE APPEAL TO THEIR ORIGINAL NUMBER FOR HEARING ON MERI TS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON MONDAY, THE 7 TH DAY OF DECEMBER, 2015 AT AHMEDABAD. SD/- SD/- ( ) ( ) ( ANIL CHATURVEDI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 07 / 12 /2015 2.., .../ T.C. NAIR, SR. PS ITA NO. 1573/AH D/2012 INSPIRON ENGINEERING PVT.LTD. VS. ACIT ASST.YEAR 2000-01 - 3 - !'#$%&' &$ / COPY OF THE ORDER FORWARDED TO : 1. '% / THE APPELLANT 2. &''% / THE RESPONDENT. 3. 345 6 / CONCERNED CIT 4. 6 ( ) / THE CIT(A)-4 MUMBAI 5. 7 8 &45 , 45. , 3 / DR, ITAT, AHMEDABAD 6. 8:; * / GUARD FILE. ! / BY ORDER, '7 & //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 1.12.115 (COPIED FILE 38 I TD) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 1.12.15 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 07.12.15 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 07.12.15 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER