Shri Kashyap Anilbhai Shah, Ahmedabad V. The ACIT, Circle-10, Ahmedabad

ITA 2266/AHD/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1187 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 01-06-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 06-09-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD ,.., BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER ./ I.T.A. NO.2266/AHD/2013 ( / ASSESSMENT YEAR : 2009-10) SHRI KASHYAP ANILBHAI SHAH THE FREIGHT CENTRE A-4-1, BASEMENT ANISON COMPLEX, SWASTIK SOC. SBS LANE, NAVRANGPURA AHMEDABAD-380 009 / VS. THE ASST.CIT CIRCLE-10 AHMEDABAD % ./ ./ PAN/GIR NO. : ABIPS 0586 J ( %( / APPELLANT ) .. ( )*%( / RESPONDENT ) %(+ / APPELLANT BY : -NONE- )*%(,+ / RESPONDENT BY : SHRI PRASOON KABRA, SR.DR -, / DATE OF HEARING 07/07/2016 ./0, / DATE OF PRONOUNCEMENT 07/07/2016 / O R D E R PER SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-XVI, A HMEDABAD, DATED 08.08.2013 FOR ASSESSMENT YEARS 2009-10. ITA NO.2266/AHD /2016 SHRI KASHYAP ANILBHAI SHAH VS. ACIT ASST.YEAR 2009-10 - 2 - 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST W ITH ACKNOWLEDGEMENT DUE (RG 278120015 IN) TO THE ASSESS EE ON 30/05/2016 FIXING THE DATE OF HEARING ON 07/07/2016 , WHICH WAS RETURNED BY THE POSTAL AUTHORITIES UNSERVED WITH THE REMARKS LEFT. NO CHANGE OF ADDRESS HAS BEEN PROVIDED BY THE ASSESSEE. THIS S HOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH HIS APPEAL. THE REFORE, IN VIEW OF THE DECISION OF HON'BLE MADHYA PRADESH HIGH COURT IN TH E CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M .P.) AND THE DECISION OF HON'BLE DELHI TRIBUNAL IN THE CASE OF C IT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI), WE DISMISS THE AP PEAL OF THE ASSESSEE IN LIMINE . 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION BEFORE THIS TRIBUNAL FOR RESTORATION OF HIS 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. THIS ORDER PRONOUNCED IN OPEN COURT ON 0 7 /0 7 /2016 SD/- SD/- .. () () ( S.S. GODARA ) ( ANIL CHATURVEDI ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 07/ 07 /2016 4..,.../ T.C. NAIR, SR. PS ITA NO.2266/AHD /2016 SHRI KASHYAP ANILBHAI SHAH VS. ACIT ASST.YEAR 2009-10 - 3 - !'#$%$' / COPY OF THE ORDER FORWARDED TO : 1. %( / THE APPELLANT 2. )*%( / THE RESPONDENT. 3. 567 8 / CONCERNED CIT 4. 8 ( ) / THE CIT(A)-XVI, AHMEDABAD- 5. 9:) 67 , 670 , 5 / DR, ITAT, AHMEDABAD 6. <=- / GUARD FILE. / BY ORDER, *9 ) //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 7.7.16 (COVERED MATTER) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 7.7.16 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.8.7.16 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8.7.16 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER .. 10. DATE OF DESPATCH OF THE ORDER