Harish Pannalal Shah, Ahmedabad V. Income Tax Officer-7(4), Ahmedabad

ITA 1834/AHD/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9929 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 23-11-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 19-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIMAL I MEHTA
• Keywords: Reasonable cause
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER ./ ITA NO. 1834/AHD/2015 / ASSESSMENT YEAR : 2010-11 HARISH PANNALAL SHAH, KIMJAL HOUSE, 21, KARNAVATI SOCIETY, USMANPURA, AHMEDABAD PAN : BPYPS 6480 Q VS ITO, WARD - 7(4), AHMEDABAD ./ ITA NO. 1835/AHD/2015 / ASSESSMENT YEAR : 2010-11 CHANDRIKABEN HARISH SHAH, KIMJAL HOUSE, 21, KARNAVATI SOCIETY, USMANPURA, AHMEDABAD PAN : BPYPS 5968 D VS ITO, WARD - 7(4), AHMEDABAD / (APPELLANT) / (RESPONDENT) ASSESSEE(S) BY : NONE REVENUE BY : SHRI VIMAL I. MEHTA, SR DR / DATE OF HEARING : 23/11/2016 / DATE OF PRONOUNCEMENT: 28/11/2016 / O R D E R THESE TWO APPEALS BY DIFFERENT ASSESSEES ARE DIRECT ED AGAINST THE RESPECTIVE ORDER OF THE LEARNED COMMISSIONER OF INC OME TAX-3, AHMEDABAD PASSED U/S 263 OF THE INCOME-TAX ACT FOR ASSESSMENT YEAR 2010-11. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 30.08.2016 F IXING THE DATE OF HEARING ON 23.11.2016. THE SAID NOTICE HAS BEEN SE RVED UPON THE ASSESSEE ON 19.09.2016 AS IS EVIDENT FROM THE POSTAL ACKNOWLEDG MENT SLIP WHICH IS SMC-ITA NOS. 1834 & 1835/AHD/2015 HARISH P. SHAH & CHANDRIKABEN HARISH SHAH VS. ITO AY : 2010-11 2 PLACED ON RECORD. WHEN THESE CASES WERE CALLED FO R HEARING, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE(S) NOR A NY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESS EES ARE NOT INTERESTED IN PURSUING WITH THEIR APPEALS. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHYA 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 IN THE CASE OF CIT VS. MULTIPLAN INDIA (PV T.) LTD., 38 ITD 320 (DELHI), I DISMISS THE APPEALS OF THE ASSESSEE(S) IN LIMINE . 3. THE ASSESSEE(S) MAY, IF SO ADVISED, FILE AN APPL ICATION BEFORE THIS TRIBUNAL FOR RESTORATION OF THEIR APPEALS AND HEARI NG 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 APPEALS TO THEIR ORIGINAL NUMBERS FOR HEARING ON ME RITS. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE(S) AR E DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 28 TH NOVEMBER, 2016 AT AHMEDABAD. SD/- R.P. TOLANI (JUDICIAL MEMBER) AHMEDABAD; DATED 28/11/2016 *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