Smt. Ritaben Yogeshbhai Shah, Ahmedabad V. The Income Tax Officer, Ward-7(3), Ahmedabad

ITA 1884/AHD/2015

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1342 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-12-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 15-12-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 23-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DILEEP KUMAR SRDR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER ./ ITA NO. 1884/AHD/2015 / ASSESSMENT YEAR: 2009-10 SMT. RITABEN YOGESHBHAI SHAH C-402, SUKAN-4, OPP. PARISHRAM TOWER, ANKUR ROAD, NARANPURA, AHMEDABAD .. APPELLANT PAN : AEXPG 9121 K VS ITO, WARD 7 (3) AHMEDABAD .. RESPONDENT ASSESSEE(S) BY : NONE REVENUE BY : SHRI DILEEP KUMAR, SR-DR / DATE OF HEARING 15/12/2015 /DATE OF PRONOUNCEMENT 29/12/2015 / O R D E R PER SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-I, AHM EDABAD DATED 08.10.2013 FOR ASSESSMENT YEAR 2009.10. 2. HEARING OF THE APPEAL WAS LAST FIXED ON 08.12.20 15 AND ON THAT DAY, IT WAS ADJOURNED TO 15.12.2015. THIS DATE OF HEARING WAS DULY NOTED BY ASSESSEES COUNSEL. WHEN THE CASE WAS CALL ED FOR HEARING ON 15.12.2015, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT ITA NO. 1884/AHD/2015 SMT RITABEN YOGESHBHAI SHAH VS. ITO AY 2009-10 2 INTERESTED IN PURSUING WITH HER APPEAL. 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 C IT VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DELHI), WE DISMISS T HE APPEAL OF THE ASSESSEE IN LIMINE . 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION BEFORE THIS TRIBUNAL FOR RESTORATION OF HER APPEAL AND HEARING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFORE T HE TRIBUNAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY R ECALL ITS ORDER AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER FOR HEARI NG ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 29TH DECEMBER, 201 5 AT AHMEDABAD. SD/- ( SHAILENDRA KUMAR YADAV ) JUDICIAL MEMBER AHMEDABAD; DATED 29/12/2015 BIJU T., PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! ' ' # / CONCERNED CIT 4. ' ' # ( ) / THE CIT(A) 5. &'( ! , ' ! , / D R, ITAT, AHMEDABAD 6. (- . / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) !', / ITAT, AHMEDABAD