Aviskar Road Carriers Pvt.Ltd., Baroda V. The Income tax Officer,Ward-1(1), Baroda

ITA 1978/AHD/2011

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 89499 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 22-06-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 09-08-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD , , BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ./ I.T.A. NO.1978/AHD/2011 ( / ASSESSMENT YEAR : 2006-07) AVISKAR ROAD CARRIERS PVT.LTD. C/O.S.F.TAI & ASSOCIATES (CAS) 416-417, PAYAL COMPLEX C NR.STOCK EXCHANGE BLDG., SAYAJIGUNJ,BARODA-395005 / VS. THE INCOME TAX OFFICER WARD-1(1) BARODA ' ./ ./ PAN/GIR NO. : AADCA 9014 A ( '% / APPELLANT ) .. ( &''% / RESPONDENT ) '% / APPELLANT BY : -NONE- &''%) / RESPONDENT BY : SHRI B.L. YADAV, SR.DR *) / DATE OF HEARING 22/06/2015 +,-.) / DATE OF PRONOUNCEMENT 22/06/2015 / 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)-I, BARODA (CIT(A) IN SHORT) DATED 19/05/2011 PERTAINING TO ASSESSMENT YEAR (AY) 2006-07. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL:- 1. THE LD.CIT(A) ERRED IN LAW AND ON FACTS IN CONFIRM ING THE ORDER OF THE LD.AO DIRECTING HIM TO RECALCULATE PENALTY TAKING C ONCEALED INCOME AT RS.20,00,850/- & LEVY PENALTY U/S.271(1)(C) OF THE IT ACT. THE LD.CIT(A) OUGHT TO HAVE CONSIDERED THE SUBMISSIONS OF THE AS SESSEE ON RECORD. 2. THE APPELLANT RESERVES RIGHT TO ADD, AMEND OR ALTER ANY OR ALL THE GROUNDS OF APPEAL ON OR BEFORE THE DATE OF HEARING. ITA NO.1978/AHD /2011 AVISKAR ROAD CARRIERS PVT.LTD. VS. ITO ASST.YEAR 2006-07 - 2 - 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE. LAST N OTICE HAS BEEN ISSUED ON 18/05/2015 FIXING THE DATE OF HEARING ON 22/06/2015 AND THE SAME WAS DULY SERVED UPON THE ASSESSEE (REGD- AD ON RECORD). UNDER THESE CIRCUMSTANCES, WE HAVE NO OPTION BUT TO DISMISS THE APPEAL SINCE THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APP EAL. THEREFORE, IN VIEW OF HON'BLE MADHYA PRADESH HIGH C OURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 I TR 480 (M.P.) AND OF HON'BLE DELHI TRIBUNAL DECISION IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DELHI) , WE 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 TRIBUNAL ON THE DATE O F HEARING. THE BENCH, IF SO SATISFIED, MAY RECALL ITS ORDER AND RESTORE THE APP EAL TO ITS ORIGINAL NUMBER FOR HEARING ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS D ISMISSED IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT AT THE CLOSE OF THE HEARING IN THE PRESENCE OF THE PARTIES ON MONDAY, THE 22 ND OF JUNE-2015 AT AHMEDABAD SD/- SD/- ( ) ( ) ( ANIL CHATURVEDI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 22/ 06 /2015 2..,.../ T.C. NAIR, SR. PS ITA NO.1978/AHD /2011 AVISKAR ROAD CARRIERS PVT.LTD. VS. ITO ASST.YEAR 2006-07 - 3 - !'#$%&%# / COPY OF THE ORDER FORWARDED TO : 1. '% / THE APPELLANT 2. &''% / THE RESPONDENT. 3. 345 6 / CONCERNED CIT 4. 6 ( ) / THE CIT(A)-I, BARODA 5. 78& 45 , 45. , 3 / DR, ITAT, AHMEDABAD 6. 8:;<* / GUARD FILE. / BY ORDER, '7 & //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 22.6.15 (DICTATION-PAD 1+ PAGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 23.6.15 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.23.6.15 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 23.6.15 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