Symphony Comfort Systems Ltd., Ahmedabad V. The Jt.CIT, Range-8, Ahmedabad

ITA 1817/AHD/2014

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9004 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 28-03-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 13-06-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ./ ITA NO. 1817/AHD/2014 / ASSESSMENT YEAR: 2009-10 SYMPHONY COMFORT SYSTEM LTD, 1 ST FLOOR, SANSKRUT, NEAR GUJARAT HIGH COURT, NAVRANGPURA, AHMEDABAD-380009 PAN: AACCS 6739 B VS. JT. COMMISSIONER OF INCOME- TAX, RANGE 8, AHMEDABAD [ / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI JAMES KURIAN, SR DR / DATE OF HEARING : 28/03/2017 / DATE OF PRONOUNCEMENT: 28/03/2017 / O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS)-XIV, AHMEDABAD DATED 06.03.2014 FOR ASSESSMENT YEAR 2009-10. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 08.03.2017 FIXING THE DATE O F HEARING ON 28.03.2017, WHICH WAS RETURNED BY THE POSTAL AUTHORITIES UNSERV ED WITH THE REMARKS LEFT. NO CHANGE OF ADDRESS HAS BEEN PROVIDED BY THE ASSES SEE. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APP EAL. THEREFORE, 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 CIT VS. MULTIPLAN IND IA (PVT.) LTD., 38 ITD 320 (DELHI), WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . ITA NO. 1817/AHD/2014 SYMPHONY COMFORT SYSTEM LTD VS. JCIT AY : 2009-10 - 2 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION 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 O F HEARING. THE BENCH, IF SO SATISFIED, MAY RECALL ITS ORDER AND RESTORE THE APP EAL 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 28 TH MARCH, 2017 AT AHMEDABAD. SD/- SD/- (RAJPAL YADAV) JUDICIAL MEMBER (MANISH BORAD) ACCOUNTANT MEMBER AHMEDABAD; DATED, 28/03/2017 **BT ! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. $ & / CONCERNED CIT 4. & ) ( / THE CIT(A)- 5. $ , $ , /DR,ITAT, AHMEDABAD, 6. 0 / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT.REGISTRAR) $ ITAT, AHMEDABAD