M/s. Artistique Glass Pvt.Ltd., Ahmedabad V. The Dy.CIT.,Circle-1, Ahmedabad

ITA 1753/AHD/2011

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 85658 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 7 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 05-02-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 04-07-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH
• Keywords: Reasonable cause

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD , .. ' , #$ # % BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER ITA NO. 1753/AHD/2011 [ASSTT. YEAR: 2006-07] M/S.ARTISTIQUE GLASS PVT. LTD. 11, KHEMKA HOUSE NR.DRIVE-IN-ROAD AHMEDABAD. PAN : AAECA 7388 Q VS DCIT, CIR.1 AHMEDABAD. &' / (APPELLANT) )* &' / (RESPONDENT) ASSESSEE(S) BY : NONE REVENUE BY : SHRI DINESH SINGH, SR.DR / DATE OF HEARING : 04/02/2015 / DATE OF PRONOUNCEMENT: 05/02/2015 #+/ O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A)-VI, AH MEDABAD DATED 31.5.2011 FOR THE ASSTT.YEAR 2006-07. 2. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY RE GISTERED POST WITH ACKNOWLEDGEMENT DUE ON 10.1.2015 FIXING THE DA TE OF HEARING ON 5.2.2015. THE SAID NOTICE HAS BEEN RETURNED BY THE POSTAL AUTHORITIES UNSERVED WITH THE REMARK LEFT. A COPY OF WHICH I S PLACED ON RECORD. NO CHANGE OF ADDRESS HAS BEEN PROVIDED BY THE ASSES SEE. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WIT H ITS APPEAL. THEREFORE, IN VIEW OF THE DECISION HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 ITR 480 ITA NO.1753/AHD/2011 2 (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), WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLIC ATION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS 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 ITS 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 IN LIMINE . ORDER PRONOUNCED IN THE COURT ON THURSDAY THE 5 TH FEBRUARY, 2015 AT AHMEDABAD. SD/- SD/- (MUKUL KR. SHRAWAT) JUDICIAL MEMBER ( N.S. SAINI) ACCOUNTANT MEMBER AHMEDABAD; DATED 05 /02/2015