Shree Maha Mandleshwar Shri Krishna Nandji College of Commerce Poor Students Library, Baroda V. CIT-III, Baroda

ITA 1616/AHD/2011

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 89260 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-04-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 13-06-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Keywords: Reasonable cause

Judgement Text

, D IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD 00 , ! ' #$, % & BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER !./ ITA NO. 1616/AHD/2011 % ) *)/ ASSESSMENT YEAR: N.A. SHREE MAHA MANDLESHWAR SHRI KRISHNA NANDJI COLLEGE OF COMMERCE POOR STUDENTS LIBRARY, COLLEGE CAMPUS HIGH WAY ROAD, BHARUCH. VS CIT - III INCOME TAX OFFICE VADODARA. +, / (APPELLANT) -. +, / (RESPONDENT) ASSESSEE(S) BY : NONE REVENUE BY : SHRI B.L. YADAV, SR.DR / DATE OF HEARING : 30/03/2015 / DATE OF PRONOUNCEMENT: 10/04/2015 // O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX-III, VADODARA DATED 31/3/2011. 2. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY RE GISTERED POST WITH ACKNOWLEDGEMENT DUE ON 25.2.2015 FIXING THE CASE FO R HEARING ON 30.3.2015. NOTICE WAS SERVED ON THE ASSESSEE ON 6. 3.2015 AS EVIDENCED BY THE ACKNOWLEDGMENT CARD OF THE POSTAL OFFICE PLACED ON RECORD. WHEN THE CASE WAS CALLED FOR HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT PETITIO N WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING WITH THIS APPEAL, AND THEREFORE, BY FOLLOWING THE DECISION OF THE HONBLE DELHI HIGH COURT IN ITA NO.1616/AHD/2011 2 CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 (DELH I), WE DISMISS THIS APPEAL OF THE ASSESSEE IN LIMINE . 3. HOWEVER, THE ASSESSEE MAY, IF SO ADVISED, FILE A N APPLICATION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS APPEAL AND HEARING ON MERIT BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFORE T HE TRIBUNAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY R ECALL ITS ORDER AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER FOR HEARI NG ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE COURT ON FRIDAY, THE 10 TH APRIL, 2015 AT AHMEDABAD. SD/- SD/- (KUL BHARAT) JUDICIAL MEMBER ( N.S. SAINI) ACCOUNTANT MEMBER AHMEDABAD; DATED 10 /04/2015