Shri Parsottambhai L. Vaghani, Surat V. The Income Tax Officer, Ward 9(3), Surat

ITA 1706/AHD/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1629 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 11-06-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD ..,.. ,! BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ./ I.T.A. NO. 1706/AHD/2013 ( / ASSESSMENT YEAR : 2009-10) PARSOTTAMBHAI L.VAGHANI 701, TARA RESIDENCY HEERA BAUG NEAR P.P. SAVANI SCHOOL VARACHHA ROAD, SURAT 395 006 / VS. THE INCOME TAX OFFICER WARD-9(3), SURAT %! ./ ./ PAN/GIR NO. : ABWPV 0722 F ( %( / APPELLANT ) .. ( )*%( / RESPONDENT ) %(+ / APPELLANT BY : -NONE- )*%(,+ / RESPONDENT BY : MR.A.K. PANDE, SR.DR - ., /! / DATE OF HEARING 03/05/2016 012, /! / DATE OF PRONOUNCEMENT 03/05/2016 / O R D E R PER SHRI R.P. TOLANI, JUDICIAL MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-V, SUR AT DATED 13.03.2013 PASSED FOR ASSESSMENT YEAR 2009-10. ITA NO.1706/AHD /2013 PARSOTTAMBHAI L.VAGHAI VS. ITO ASST.YEAR 2009-10 - 2 - 2. NOTICE OF HEARING WAS SERVED TO THE ASSESSEE ON 02/04/2016 FIXING THE DATE OF HEARING ON 03/05/2016 AS PER OFFICE REC ORD (AD). AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF ASSESSEE NOR ANY APPLICATION HAS BEEN RECEIVED FOR SEEKING ADJOURNMENT. THIS SHOW S THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH HIS APPEAL. THEREF ORE, IN VIEW OF THE DECISION OF HON'BLE MADHYA PRADESH HIGH COURT IN TH E 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 CASE OF C IT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI), WE DISMISS THE AP PEAL OF THE ASSESSEE IN LIMINE . 3. 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 TRIBU NAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY RECALL IT S ORDER AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER FOR HEARING ON MERITS . 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE COURT ON 3/5/2016 AT AHMEDABAD. SD/- S D/- (..'#$ ) (..) () ) ( N.K. BILLAIYA) ( R.P. TOLANI ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 03 / 05 /2016 5/.. ,.../ T.C. NAIR, SR. PS