Shri Narmada Adijati Vikas Mandal Netrang, Bharuch V. The CIT-III, Baroda

ITA 212/AHD/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7799 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 23-01-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 12A

Judgement Text

ITA NO. 212/AHD/2015 SHRI NARMADA ADIJATI VIKAS MANDAL VS. CIT ASSESSMENT YEAR: - PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND MAHAVIR PRASAD JM] ITA NO. 212/AHD/2015 ASSESSMENT YEAR: - THE TRUSTEE, SHRI NARMADA ADIJATI VIKAS MANDAL .... ..............APPELLANT NETRANG, JIN BAZAR, AT & POST NETRANG, TAL. VALIA, BHARUCH [PAN : AAKTS 6228 G] VS. COMMISSIONER OF INCOME-TAX (III) ...........................RESPONDENT BARODA APPEARANCES BY: NONE FOR THE APPELLANT SMT. APARNA AGRAWAL FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 18.07.2018 DATE OF PRONOUNCING THE ORDER : 20.07.2018 O R D E R PER PRAMOD KUMAR, AM: 1. BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HA S CHALLENGED CORRECTNESS OF LEARNED CITS ORDER DATED 19.09.2014 REJECTING ASSE SSEES APPLICATION FOR REGISTRATION UNDER SECTION 12A OF THE INCOME-TAX AC T, 1961. 2. IN THIS CASE, NOTICE OF HEARING WAS SENT BY REGI STERED POST WITH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 02.02.2018 F IXING THE DATE OF HEARING ON 18.07.2018. THE SAID NOTICE HAS BEEN DULY SERVED U PON THE ASSESSEE AS IS EVIDENT FROM THE POSTAL ACKNOWLEDGMENT SLIP WHICH IS PLACED ON RECORD. WHEN THE CASE WAS CALLED FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THA T THE ASSESSEE 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 TU KOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) AND THE DECISION OF HON'BLE DELH I TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI), W E DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . ITA NO. 212/AHD/2015 SHRI NARMADA ADIJATI VIKAS MANDAL VS. CIT ASSESSMENT YEAR: - PAGE 2 OF 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 TRIBUNAL ON THE DATE OF HEARIN G. THE BENCH, IF SO SATISFIED, MAY RECALL ITS ORDER AND RESTORE THE APPEAL TO ITS ORIG INAL NUMBER FOR HEARING ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . PRONOUNCED IN THE OPEN COURT TODAY ON THE 20 TH JULY, 2018 SD/- SD/- MAHAVIR PRASAD PRAMO D KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE ____ DAY OF JULY, 2018 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: .......19.07.2018 38 ITD 3 20.... 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: ..19.07.2018..... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: 20.07.2018....... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: .. .... 20.07.2018.. 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : . 20.07.2018. 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: ......