Shri Dineshchandra S.Shah, KHAMBHAT V. The Income tax Officer,Ward-3(3), Petlad

ITA 2275/AHD/2011

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0305 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 04-10-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 08-09-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SONIA KUMAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER ./ ITA NO. 2275/AHD/2011 / ASSESSMENT YEAR : 2005-06 SHRI DINESHCHANDRA S. SHAH, NR. PARABADI, AT VATADRA, TAL KHAMBHAT 388620 PAN : AGEPS 0624 G VS INCOME-TAX OFFICER, WARD 3(3), PETLAD / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SMT. SONIA KUMAR, SR DR / DATE OF HEARING : 04/10/2016 / DATE OF PRONOUNCEMENT: 05/10/2016 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-I, BAR ODA DATED 01.03.2011 FOR ASSESSMENT YEAR 2005-06. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 16.12.2015 F IXING THE DATE OF HEARING ON 09.03.2016. ON 09.03.2016, THE CASE WAS ADJOURNED TO 18.07.2016 WITH THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSE E. ON 18.07.2016 ALSO, THE CASE WAS AGAIN ADJOURNED TO 04.10.2016 WITH THE REQ UEST OF THE LD. COUNSEL FOR THE ASSESSEE VIDE APPLICATION DATED 18.07.2016. HOWEVER, ON 04.10.2016, WHEN THE CASE WAS CALLED FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WA S FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WIT H HIS APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) AND THE SMC-ITA NO. 2275/AHD/2011 SHRI DINESHCHANDRA S. SHAH VS. ITO AY : 2005-06 2 DECISION OF HON'BLE DELHI TRIBUNAL IN THE CASE OF C IT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI), I DISMISS THE APP EAL 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 IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 5 TH OCTOBER, 2016 AT AHMEDABAD. SD/- R.P. TOLANI (JUDICIAL MEMBER) AHMEDABAD; DATED 05/10/2016 *BIJU T. / 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