Rishabha Silk Mills Pvt.Ltd., Surat V. The Income tax Officer,Ward-4(1), Surat

ITA 1955/AHD/2012

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9515 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 12-01-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 03-09-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER ./ ITA NO. 1955/AHD/2012 / ASSESSMENT YEAR : 2008-09 RISHABH DYEING AND PRINTING MILLS PVT. LTD., BLOCK NO.72, BHIRUGAM, VARELI, TALUKA PALSANA, SURAT PAN : AABCR 1446 D VS THE INCOME TAX OFFICER, WARD 4 (1), SURAT / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI ASHISH POPHARE, DR DATE OF HEARING : 12/0 1/2017 DATE OF PRONOUNCEMENT IN COURT : 12/ 01/2017 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-I, SURAT DATED 01.06.2012 FOR ASSESSMENT YEAR 2008-09. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 27.10.2016 F IXING THE DATE OF HEARING ON 12.01.2017, WHICH WAS RETURNED BY THE PO STAL AUTHORITIES UNSERVED WITH THE REMARKS LEFT. NO CHANGE OF ADD RESS HAS BEEN PROVIDED BY THE ASSESSEE. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APPEAL. THEREFORE, IN VIEW OF THE DECISIO N OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TU KOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) AND THE DECISION OF HON'B LE DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 IT D 320 (DELHI), I DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . SMC-ITA NO. 1955/AHD/2012 RISHABH DYEING & PRINTING MILLS PVT LTD VS. ITO AY : 2008-09 2 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 . SD/- R.P. TOLANI (JUDICIAL MEMBER) AHMEDABAD; DATED 12/01/2017 *BIJU T. / 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