Smt. Jashukantaben D.Soni L/h of late Dineshchandra J.Soni, Baroda V. The Income tax Officer,Ward-5(4), Baroda

ITA 1774/AHD/2012

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9754 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 06-12-2016
• Assessment Year: 1993-1994
• Appeal Filed On: 09-08-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G C DAXINI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER ./ ITA NOS. 1774 & 1775/AHD/2012 / ASSESSMENT YEAR : 1993-94 & 1994-95 SMT. JASHUKANTABEN D. SONI, L/H OF SHRI DINESHCHANDRA J. SONI, C/O. NIRAV PATEL & CO., 201-203, SIDDHARTH COMPLEX, NR.HOTEL EXPRESS, R.C. DUTT ROAD, ALKAPURI, BARODA PAN : AGYPS 4368 P VS INCOME TAX OFFICER, WARD 5 (4), BARODA / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : G.C. DAXINI, SR DR / DATE OF HEARING : 06/12/2016 / DATE OF PRONOUNCEMENT: 06/12/2016 / O R D E R THESE TWO APPEALS BY THE ASSESSEE ARE DIRECTED AGAI NST THE SEPARATE ORDERS OF THE LEARNED COMMISSIONER OF INCOME-TAX (A PPEALS)-V, BARODA OF EVEN DATED 02.05.2012 FOR ASSESSMENT YEARS 1993-94 & 1994-95 RESPECTIVELY. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 05.10.2016 F IXING THE DATE OF HEARING ON 06.12.2016. THE SAID NOTICE HAS BEEN SE RVED UPON THE ASSESSEE ON 19.10.2016 AS IS EVIDENT FROM THE POSTAL ACKNOWLEDG MENT SLIP WHICH IS PLACED ON RECORD. WHEN THE CASE WAS CALLED FOR HE ARING, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN P URSUING WITH HER APPEALS. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHY A PRADESH HIGH COURT 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. SMC-ITA NOS. 1774 & 1775/AHD/2012 SSMT. JASHUKANTABEN D. SONI VS. ITO AY : 1993-1994 & 1994-1995 2 MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI), I 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 HER 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 APPEALS OF THE ASSESSEE ARE D ISMISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 6 TH DECEMBER, 2016 AT AHMEDABAD. SD/- R.P. TOLANI (JUDICIAL MEMBER) AHMEDABAD; DATED 06/12/2016 *BIJU T., SR. PS / 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