Shri Rasikbhai Ramabhai Patel, Baroda V. The Income tax Officer,Ward-2(4), Baroda

ITA 2063/AHD/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1843 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 28-03-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 13-09-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH
• Keywords: Reasonable cause

Judgement Text

, _A_ IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA YADAV, JM & SHRI MANISH BORAD, AM ./ ITA NO.2063/AHD/2012 / ASSTT. YEAR: 2008-09 SHRI RASIKBHAI RAMABHAI PATEL, 22, BHAVANIPURA, NIZAMPURA, BARODA. PAN : ACQPP 6064M VS INCOME-TAX OFFICER, WARD-2(4), BARODA. ! / (APPELLANT) '# ! / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI DINESH SINGH, SR.DR / DATE OF HEARING : 28/03/2016 / DATE OF PRONOUNCEMENT: 05/03/2016 $%/ O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER: THIS AN APPEAL FILED BY THE ASSESSEE AGAINST ORDER OF THE CIT(A)-I I, BARODA, DATED 25.06.2012 FOR ASSTT.YEAR 2008-09. 2. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY RE GISTERED POST WITH ACKNOWLEDGEMENT DUE ON 18.2.2016 FIXING THE CASE FO R HEARING ON 28.3.2016. NOTICE WAS SERVED ON THE ASSESSEE ON 22 /2/2016 AS EVIDENCED BY THE ACKNOWLEDGEMENT CARD OF THE POST O FFICE PLACED ON RECORD. WHEN THE CASE WAS CALLED FOR HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT PETITIO N WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING WITH THIS APPEAL, AND THEREFORE, BY FOLLOWING THE DECISION OF ITAT, DELHI BENCH, IN CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 (DELHI), WE D ISMISS THIS APPEAL OF THE ASSESSEE IN LIMINE . ITA NO2063/AHD/2012 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 . ORDER PRONOUNCED IN THE COURT ON 05/04/2016 AT AHM EDABAD. SD/- SD/- (SHAILENDRA YADAV) JUDICIAL MEMBER (MANISH BORAD) ACCOUNTANT MEMBER AHMEDABAD; DATED 05/04/2016 $% & ''() *$)' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! / CONCERNED CIT 4. ! ( ) / THE CIT(A), AHMEDABAD 5. $%& '' , , )*++ / DR, ITAT, AHMEDABAD 6. &,- . / GUARD FILE. $% + / BY ORDER, , ( ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION- 28/3/2016 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER : 28/3/2016 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S. - 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT : 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : 5/4/16 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 8. DATE OF DESPATCH OF THE ORDER