S.J. & S.P. Family Trust, Ahmedabad V. The ACIT, Circle 11, Ahmedabad

ITA 1993/AHD/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0103 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 07-11-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 24-07-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K MADHUSUDHAN
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ./ ITA NO. 1993/AHD/2013 / ASSESSMENT YEAR : 2009-10 S.J. & S.P. FAMILY TRUST, 1 ST FLOOR, POPULAR HOUSE, AHMEDABAD PAN : AAATS 5877 R VS ACIT, CIRCLE-11, AHMEDABAD / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI K. MADHUSUDHAN, SR DR / DATE OF HEARING : 07/11/2016 / DATE OF PRONOUNCEMENT: 07/11/2016 / O R D E R PER R.P. TOLANI, JUDICIAL MEMBER:- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS)-XVI, A HMEDABAD DATED 21.05.2013, PASSED FOR ASSESSMENT YEAR 2009-10. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 26.07.2016 F IXING THE DATE OF HEARING ON 31.08.2016. ON 31.10.2016, THE CASE WAS ADJOURNED TO 07.11.2016. HOWEVER, WHEN THE CASE WAS CALLED FOR HEARING TODAY I.E. 07.11.2016, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESS EE IS NOT INTERESTED IN PURSUING WITH ITS APPEAL. THEREFORE, IN VIEW OF TH E DECISION OF HON'BLE MADHYA 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 SMC-ITA NO. 1993/AHD/2013 S.J. & S.P. FAMILY TRUST VS. ACIT AY : 2009-10 2 TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (PV T.) 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 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 NOVEMBER, 2016 AT AHMEDABAD. SD/- SD/- MANISH BORAD (ACCOUNTANT MEMBER) R.P. TOLANI (JUDICIAL MEMBER) AHMEDABAD; DATED 07/11/2016 *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