Shri Kirti Channabhai Patel, Ahmedabad V. The Income Tax Officer, Ward-10(2), Ahmedabad

ITA 1910/AHD/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9802 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 06-01-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 05-07-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D V SINGH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER ./ ITA NOS. 1910 & 1911/AHD/2013 / ASSESSMENT YEAR: 2004-05 & 2005-06 SHRI KIRTI CHANNABHAI PATEL, 404, LOHA BHAVAN, OLD HIGH COURT LANE, NAVRANGPURA, AHMEDABAD .. APPELLANT PAN : ACTPP 8874 E VS ITO, WARD-10(2), AHMEDABAD .. RESPONDENT ASSESSEE(S) BY : NONE REVENUE BY : SHRI D.V. SINGH , DR / DATE OF HEARING 06/01/2016 /DATE OF PRONOUNCEMENT 08/01/2016 / O R D E R THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDER OF THE LEARNED COMMISSIONER OF INCOM E TAX (APPEALS)-XVI, AHMEDABAD, BOTH DATED 09.05.2013 FOR ASSESSMENT YEARS 2004-05 AND 2005-06 RESPECTIVELY. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 02.12.2015 F IXING THE DATE OF HEARING ON 06.01.2016, WHICH WAS RETURNED B Y THE POSTAL AUTHORITIES UNSERVED WITH THE REMARKS LEFT . NO CHANGE OF ADDRESS HAS BEEN PROVIDED BY THE ASSESSEE. THI S SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH HIS 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. (SMC) ITA NOS. 1910 & 1911/AHD/2013 SHRI KIRTI CHANNABHAI PATEL VS. ITO AYS : 2004-05 & 2005-06 2 CWT (1997) 223 ITR 480 (M.P.) AND THE DECISION OF H ON'BLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN IND IA (PVT.) LTD., 38 ITD 320 (DELHI), I DISMISS THE APPEALS OF THE AS SESSEE IN LIMINE . 2.2 THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLIC ATION BEFORE THIS TRIBUNAL FOR RESTORATION OF HIS APPEALS AND HE ARING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARIN G BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY RECALL ITS ORDER AND RESTORE THE APPEALS TO THE IR ORIGINAL NUMBERS FOR HEARING ON MERITS. 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 8TH JANUARY, 2016 AT AHMEDABAD. SD/- ( SHAILENDRA KUMAR YADAV ) JUDICIAL MEMBER AHMEDABAD; DATED 08/01/2016 BIJU T., 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