M/s. Rijiya Brothers, Surat V. The ACIT.,CC-2, Surat

ITA 184/AHD/2012

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9141 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 27-02-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 23-01-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ASHISH ROPHARE
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD .. , ( .) , BEFORE SHRI G.D. AGARWAL,VICE PRESIDENT (AZ) AND SHRI KUL BHARAT, JUDICIAL MEMBER ./ I.T.A. NO. 184/AHD/2012 ( / ASSESSMENT YEAR : 2004-05) M/S.RIJIYA BROTHERS 4/15B, SOPARIWALA ESTATE TATA ROAD OPERA HOUSE, MUMBAI / VS. THE ACIT CC-2 SURAT % & ./ ./ PAN/GIR NO. : AADFR 4197 A ( %( / APPELLANT ) .. ( )*%( / RESPONDENT ) %( + / APPELLANT BY : NONE )*%( , + / RESPONDENT BY : SHRI ASHISH ROPHARE, SR.DR -. , /& / DATE OF HEARING 19/10/2015 0123 , /& / DATE OF PRONOUNCEMENT 21/10/2015 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LD.COMMISSIONER OF INCOME TAX(APPEALS)-II, AHMEDABA D [CIT(A) IN SHORT] DATED 01/12/2011 PERTAINING TO ASSESSMENT Y EAR (AY) 2004-05. 2. AT THE TIME OF HEARING FIXED TODAY, I.E. ON 19/1 0/2015, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNM ENT APPLICATION IS ITA NO.1844/AHD /2012 M/S.RIJIYA BROTHERS VS. ACIT ASST.YEAR 2004-05 - 2 - FILED. ON PREVIOUS OCCASION, I.E. ON 20/03/2012 AL SO HEARING WAS ADJOURNED AS NONE APPEARED ON THE SAID DATE. LAST NOTICE HAS BEEN ISSUED ON 15/09/2015 FIXING THE DATE OF HEARING ON 19/10/2 015 AND THE SAME WAS RETURNED BY THE POSTAL AUTHORITIES UNSERVED WITH RE MARKS LEFT. (RG 27804564 5 IN AS PER EVIDENCE ON RECORD). UNDER T HESE CIRCUMSTANCES, WE HAVE NO OPTION BUT TO DISMISS THE APPEAL AS THE CONDUCT OF ASSESSEE SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUI NG WITH ITS APPEAL. THEREFORE, IN VIEW OF HON'BLE MADHYA PRADESH HIGH C OURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) AND OF HON'BLE DELHI TRIBUNAL DECISION IN THE C ASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DELHI) , WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . THE ASSESSEE SHALL HOWEVER BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALLING OF THIS ORDE R, IF PREVENTED BY SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS D ISMISSED. ORDER PRONOUNCED IN THE COURT ON WEDNESDAY, THE 21 ST DAY OF OCTOBER, 2015 AT AHMEDABAD. SD/- SD/- ( .. ) ( ) ( . ) ( G.D. AGARWAL ) ( KUL BHARAT ) VICE PRESIDENT (AZ) JUDICIAL MEMBER AHMEDABAD; DATED 21/ 10 /2015 6/..-, .-../ T.C. NAIR, SR. PS ITA NO.1844/AHD /2012 M/S.RIJIYA BROTHERS VS. ACIT ASST.YEAR 2004-05 - 3 - !'#$%&' &$ / COPY OF THE ORDER FORWARDED TO : 1. %( / THE APPELLANT 2. )*%( / THE RESPONDENT. 3. 789 : / CONCERNED CIT 4. : ( ) / THE CIT(A)-II, AHMEDABAD 5. ;< )-89 , / 893 , 7 / DR, ITAT, AHMEDABAD 6. <= >. / GUARD FILE. ! / BY ORDER, *; ) //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 19.10.15 (COPIED MATTER) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ..19.10.2015 3. OTHER MEMBER... 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.21.10.15 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 21.10.15 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER