Shri Pankajkumar Shankarlal Patel, Mehsana V. The Income Tax Officer, Patan Ward-4, Mehsana

ITA 176/AHD/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6000 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 04-05-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 17-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHIV SEVA K
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV , JUDICIAL MEMBER AND SHRI MANISH BORAD , ACCOUNTANT MEMBER ./ ITA NO. 176 / AHD/201 4 / ASSTT. YEAR: 2009 - 2010 PANKAJKUMAR SHANKARLAL PATEL MANDIR VADO VAS, AT - BUDASAN, TA. KADI, DIST.MEHSANA - 382715 P A N :AQPPP6642J VS IT O , PATAN WARD - 4 , MEHSANA (APPLICANT) (RESPONENT) ASSESSEE BY : SHRI NONE REVENUE BY : SHRI SHIV SEVAK, SR.DR / DATE OF HEARING : 04 / 05 /201 7 / DATE OF PRONOUNCEMENT: 05 / 05 /201 7 / O R D E R PER MANISH BORAD , ACCOUNTANT MEMBER : THIS APPEAL BY THE ASSESSEE FOR ASST. YEAR 2009 - 10 IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMIS SIONER OF INCOME TAX(APPEALS) - GANDHINAGAR (IN SHORT HEREIN AFTER REFERRED TO AS LD.CIT(A)) , ARISING OUT OF ORDER U/S 143(3) OF THE I NCOME T AX ACT, 1961 (IN SHORT THE ACT ) FRAMED ON 24 / 11 / 2011 BY ITO, PATAN WARD - 4, MEHSANA . 2. ON THE LAST DATE OF HEARING 26.04.2017 THE CASE WAS FIXED FOR HEARING ON 04.05.2017. WHEN THE CASE WAS CALLED FOR HEARING NONE ITA NO .176 /AHD/2014 ASSESSMENT YEAR : 2009 - 10 2 APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT PETITION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING WITH THIS APPEAL, AND THEREFORE, BY FOLLOWING THE DECISION OF ITAT, DELHI BENCH, IN CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 (DELHI), WE DISMISS THIS APPEAL OF THE ASSESSEE IN LIMINE . 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICATION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS APPEAL AND HEARING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING, WITHIN LIMITATION PROVIDED IN THE INCOME - TAX ACT. 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 DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 05 / 05 / 201 7 AT AHMEDABAD. SD/ - ( RAJPAL YADAV ) JUDICIAL MEMBER SD/ - ( MANISH BOARD ) ACCOUNTANT MEMBER TRUE COPY AHMEDABAD; DATED 05 / 05 / 201 7 MANISH / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A), AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE . / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD