Shree Mahuva Nagrik Sahakari Bank Ltd., Mahuva V. The ACIT, Circle-2, Bhavnagar

ITA 159/AHD/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8380 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 22-01-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENC H (BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER) ITA. NO: 159/AHD/2016 (ASSESSMENT YEAR: 2012-13) SHREE MAHUVA NAGRIK SAHAKARI BANK LTD., BAJRANGDAS BAPA CHOWK, VASITALAV, MAHUVA-364290 V/S THE ASSISTANT COMMISSIONER OF INCOME- TAX, CIRCLE-2, BHAVNAGAR (APPELLANT) (RESPONDENT) PAN: AABAM 1326K APPELLANT BY : NONE RESPONDENT BY : SHRI RAJDEEP SINGH, SR. D.R. ( )/ ORDER DATE OF HEARING : 16-04-2018 DATE OF PRONOUNCEMENT : 17-04-2018 PER N.K. BILLAIYA, ACCOUNTANT MEMBER 1. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-6, AHMEDABAD DATED 30.11.2015 PERTAINING TO A.Y. 2012- 13. ITA NO. 159/ AHD/2016 . A.Y. 2012-13 2 2. ON THE DATE OF HEARING I.E. ON 16-04-2018, NONE APP EARED ON BEHALF OF ASSESSEE NOR AN ADJOURNMENT APPLICATION WAS FILED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE FIXING THE DATE OF HEARING WAS SERVED ON ASS ESSEE, WHICH INDICATES THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE A PPEAL, THEREFORE, FOLLOWING THE DECISION OF ITAT DELHI BENCH IN THE CASE OF CIT VS MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL), WE DISMISS THE APPEAL OF TH E ASSESSEE IN LIMINE. THE ASSESSEE SHALL HOWEVER BE AT LIBERTY TO APPROACH TH E TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NO N-APPEARANCE ON THE DATE OF HEARING. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 17- 04- 2018 SD/- SD/- (RAJPAL YADAV) (N. K. BILLAIYA) JUDICIAL MEMBER TRUE COPY ACCOUNTANT MEMBER AHMEDABAD: DATED 17 /04/2018 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD