M/s. Parikh Spices Products Pvt. Ltd., Ahmedabad V. The Income tax Officer,Ward-5(2), Ahmedabad

ITA 2240/AHD/2011

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 89247 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 7 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-04-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 26-03-2015
• Assessment Year: 2002-2003
• Appeal Filed On: 05-09-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 5(2)

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD 00 , ! ' #$, % & BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER !./ ITA NO. 2240/AHD/2011 % ) *)/ ASSESSMENT YEAR: 2002-03 PARIKH SPIES PRODUCTS P.LD. MADHUR COMPLEX STADIUM CIRCLE NAVRANGPURA AHMEDABAD 380 009. PAN : AABCP 4122 G VS ITO, WARD - 5(2) AHMEDABAD. +, / (APPELLANT) -. +, / (RESPONDENT) ASSESSEE(S) BY : NONE REVENUE BY : SHRI NIMESH YADAV, CIT-DR / DATE OF HEARING : 26/03/2015 / DATE OF PRONOUNCEMENT: 10/04/2015 // O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-XI, AHMEDABAD DATED 13.7.2011. 2. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY RE GISTERED POST WITH ACKNOWLEDGEMENT DUE ON 25.2.2015 FIXING THE CASE FO R HEARING ON 26.3.2015. NOTICE WAS SERVED ON THE ASSESSEE ON 2. 3.2015 AS EVIDENCED BY THE ACKNOWLEDGMENT CARD OF THE POSTAL OFFICE 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 THE HONBLE DELHI HIGH COURT IN ITA NO.2240/AHD/2011 2 CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 (DELH I), WE DISMISS THIS APPEAL OF THE ASSESSEE IN LIMINE . 3. HOWEVER, THE ASSESSEE MAY, IF SO ADVISED, FILE A N APPLICATION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS APPEAL AND HEARING ON MERIT BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFORE T HE TRIBUNAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY R ECALL ITS ORDER AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER FOR HEARI NG ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE COURT ON FRIDAY, THE 10 TH APRIL, 2015 AT AHMEDABAD. SD/- SD/- (KUL BHARAT) JUDICIAL MEMBER ( N.S. SAINI) ACCOUNTANT MEMBER AHMEDABAD; DATED 10 /04/2015