M/s. Bajaj Foods Ltd., Ahmedabad V. The Income tax Officer,Ward-1(2), Ahmedabad

ITA 1645/AHD/2012

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0138 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 28-10-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 30-07-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAMIR VAKIL
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ ITA NOS. 1645 & 1646/AHD/2012 / ASSESSMENT YEAR : 2004-05 & 2005-06 M/S. BAJAJ FOODS LTD, A-401, SAMUDRA COMPLEX, NR. NEST HOTEL, CG ROAD, AHMEDABAD PAN : AAACB 6184 D VS THE INCOME-TAX OFFICER, WARD-1 (2), AHMEDABAD / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI SAMIR VAKIL, SR DR / DATE OF HEARING : 28/10/2016 / DATE OF PRONOUNCEMENT: 28/10/2016 / O R D E R PER R.P. TOLANI, JUDICIAL MEMBER:- THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) -6, AHMEDABAD DATED 25.06.2012 AND 26.06.2012 FOR ASSESSMENT YEAR S 2004-05 & 2005-06 RESPECTIVELY. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 11.12.2015 F IXING THE DATE OF HEARING ON 16.02.2016. ON 16.02.2016, THE CASE WAS ADJOURNED TO 04.05.2016 AND AGAIN ADJOURNED TO 21.09.2016 WITH THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE. THEREAFTER, THE CASE WAS FINALLY FIXED FO R HEARING TODAY, I.E. 28.10.2016; HOWEVER, WHEN THE C8ASE WAS CALLED FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNME NT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN P URSUING WITH ITS APPEALS. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHY A PRADESH HIGH COURT ITA NOS. 1645 & 1646/AHD/2012 BAJAJ FOODS LTD VS. ITO AY : 2004-05 & 2005-06 2 IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) AND THE DECISION OF HON'BLE DELHI TRIBUNAL I N THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI), W E DISMISS THESE APPEALS OF THE ASSESSEE IN LIMINE . 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS APPEALS 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 THESE APPEALS TO THEIR ORIGINAL NUMBERS FOR HEARING ON ME RITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 28 TH OCTOBER, 2016 AT AHMEDABAD. SD/- SD/- (PRADIP KUMAR KEDIA) ACCOUNTANT MEMBER (R.P. TOLANI) JUDICIAL MEMBER AHMEDABAD; DATED 28/10/2016 *BIJU T. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD