Shri Narendra Amratlal Amin, Ahmedabad V. The ACIT, Circle-12, Ahmedabad

ITA 1610/AHD/2014

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 8967 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 24-03-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 22-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause; Condonation of delay

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ./ ITA NO. 1610/AHD/2014 / ASSESSMENT YEAR: 2009-10 SHRI NARENDRA AMRATLAL AMIN, F/63, SHANDILYA FLATS, NR. SHARDABEN HOSPITAL, SARASPUR, AHMEDABAD 380024 PAN : AMGPA 3864 Q VS. ACIT, CIRCLE-12, AHMEDABAD [ / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI RAJDEEP SINGH, SR DR / DATE OF HEARING : 24/03/2017 / DATE OF PRONOUNCEMENT: 27/03/2017 / O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS)-I, AHMEDABAD D ATED 19.03.2014 FOR ASSESSMENT YEAR 2009-10. 2. IN THIS CASE, THE NOTICE OF HEARING WAS SENT BY REGISTERED POST WITH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 13.12.2016 F IXING THE DATE OF HEARING ON 18.01.2017; THEREAFTER THE APPEAL WAS ADJOURNED TO 24.03.2017 AT THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE. HOWEVER, SUBS EQUENTLY LD. COUNSEL FOR THE ASSESSEE VIDE LETTER DATED 17.03.2017 HAS WITHDRAWN THE LETTER OF AUTHORITY CITING THEIR INABILITY TO REPRESENT THE CASE OF THE ASSESS EE BEFORE THE TRIBUNAL. WHEN THE CASE WAS FINALLY CALLED FOR HEARING ON 24.03.20 17, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLI CATION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUI NG WITH HIS APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHY A PRADESH HIGH COURT IN ITA NO. 1610/AHD/2014 SHRI NARENDRA AMRATLAL AMIN VS. ACIT AY : 2009-10 - 2 THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) AND THE DECISION OF HON'BLE DELHI TRIBUNAL IN THE C ASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI) AND CONSIDERI NG THE FACT THAT NO APPLICATION FOR CONDONATION OF DELAY WAS FILED ALONG WITH THE A PPEAL, WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. 4. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION BEFORE THIS TRIBUNAL FOR RESTORATION OF HIS APPEAL AND HEARING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING, ALONG WITH CONDONATION APPLICATION. THE BENCH, IF SO SATISFIE D, MAY RECALL ITS ORDER AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER FOR HEARI NG ON MERITS. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 27 TH MARCH 2017 AT AHMEDABAD. SD/- SD/- ( S.S. GODARA ) JUDICIAL MEMBER (MANISH BORAD) ACCOUNTANT MEMBER AHMEDABAD; DATED, 27/03/2017 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. $ & / CONCERNED CIT 4. & ) ( / THE CIT(A)- 5. $ , $ , /DR,ITAT, AHMEDABAD, 6. 0 / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT.REGISTRAR) $ ITAT, AHMEDABAD