Shri Sai Maruti Ginning & Pressing Factory, Bhavnagar V. The Income Tax Officer, Ward 2(3), Bhavnagar

ITA 1931/AHD/2013

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9804 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 07-12-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 12-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G C DAXINI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER ./ ITA NO. 1931/AHD/2013 / ASSESSMENT YEAR : 2009-10 SHRI SAI MARUTI GINNING & PRESSING FACTORY, SURVEY NO. 178-P, AT. SANOSARA, TAL. SIHOR, DIST. BHAVNAGAR PAN : ABIFS 2793 R VS INCOME TAX OFFICER, WARD-2 (3), BHAVNAGAR / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : G.C. DAXINI, SR DR / DATE OF HEARING : 07/12/2016 / DATE OF PRONOUNCEMENT: 07/12/2016 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS)-XX, AH MEDABAD DATED 10.06.2013 FOR ASSESSMENT YEAR 2009-10. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 06.10.2016 F IXING THE DATE OF HEARING ON 07.12.2016. THE SAID NOTICE HAS BEEN SE RVED UPON THE ASSESSEE ON 14.10.2016 AS IS EVIDENT FROM THE POSTAL ACKNOWLEDG MENT SLIP WHICH IS PLACED ON RECORD. WHEN THE CASE WAS CALLED FOR HEAR ING, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN P URSUING WITH ITS APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHY A 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 I N THE CASE OF CIT VS. SMC-ITA NO. 1931/AHD/2013 SHRI SAI MARUTI GINNING & PRESSING FACTORY VS. ITO AY : 2009-10 2 MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI), I DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 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 TRIBU NAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY RECALL IT S ORDER AND RESTORE THE APPEAL 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 7 TH DECEMBER, 2016 AT AHMEDABAD. SD/- R.P. TOLANI (JUDICIAL MEMBER) AHMEDABAD; DATED 07/12/2016 *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