Shri Deepakkumar Navinchandra Gandhi, Ahmedabad V. The ACIT, Circle-10, Ahmedabad

ITA 221/AHD/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9878 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 29-11-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 22-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N P PATEL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ./ ITA NOS. 221 & 222/AHD/2014 / ASSESSMENT YEAR : 2005-06 & 2009-10 RESPECTIVELY SHRI DEEPAKKUMAR NAVINCHANDRA GANDHI, 11, CAMPS CORNER II, 3 RD FLOOR, OPP. PRAHLAD NAGAR GARDEN, AHMEDABAD-380015 PAN : ABBPG 6497 R VS ACIT, CIRCLE-10, AHMEDABAD / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI N.P. PATEL, SR. DR / DATE OF HEARING : 29/11/2016 / DATE OF PRONOUNCEMENT: 30/11/2016 / O R D E R THESE TWO APPEALS BY THE ASSESSEE ARE DIRECTED AGAI NST THE RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME-TAX (APPEALS)- XVI, AHMEDABAD OF EVEN DATED 11.11.2013 FOR ASSESSMENT YEARS 2005-06 & 2009-10 RESPECTIVELY. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 10.10.2016 F IXING THE DATE OF HEARING ON 29.11.2016, 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 HIS APPEALS. THEREFORE, IN VIEW OF THE DECISI ON 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 APPEALS OF THE ASSESSEE IN LIMINE . 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION BEFORE THIS TRIBUNAL FOR RESTORATION OF HIS APPEALS AND HEARING ON MERITS BY SHOWING SMC-ITA NOS 221 & 222/AHD/2014 DEEPAKKUMAR NAVINCHANDRA GANDHI VS. ACIT AY : 2005-06 & 2009-10 2 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 APPEALS TO THEIR ORIGINAL NUMBERS FOR HEARING ON ME RITS. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 30 TH NOVEMBER, 2016 AT AHMEDABAD. SD/- SHAMIM YAHYA (ACCOUNTANT MEMBER) AHMEDABAD; DATED 30/11/2016 *BIJU T., SR. PS / 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