M/s. Patel Beverages, Baroda V. The Income tax Officer,Ward-2(2), Baroda

ITA 2304/AHD/2012

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0881 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 16-08-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 12-10-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ./ I.T.A. NO.2304/AHD/2012 ( / ASSESSMENT YEAR : 2005-06) M/S.PATEL BEVERAGES 10, GIRDHAR PARK OPP. NOVINO MAKARPURA, BARODA-390 014 / VS. INCOME TAX OFFICER WARD-2(2) BARODA ./ ./ PAN/GIR NO. : AAHHP 5307 C ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI K.MADHUSUDAN, SR.DR / DATE OF HEARING 16/08/2016 !'# / DATE OF PRONOUNCEMENT 17/08/2016 / O R D E R PER SHRI AMARJIT SINGH, ACCOUNTANT MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-II, BARODA DATE D 26/07/2012 FOR THE ASSESSMENT YEAR (AY) 2005-06. 2. HEARING OF THIS APPEAL WAS LAST FIXED ON 19/05/2 016. ON 19/05/2016, THE CASE WAS ADJOURNED TO 16/08/2016 AS PER ASSESSEES AUTHORIZED REPRESENTATIVE LETTER DATED 18/05/2016. WHEN THE CASE WAS ITA NO.2304/AHD /2012 M/S. PATEL BEVERAGES VS. ITO ASST.YEAR 2005-06 - 2 - CALLED FOR HEARING FINALLY ON 16/08/2016, NONE APPE ARED ON BEHALF OF THE APPELLANT-ASSESSEE AND NEITHER ANY ADJOURNMENT APPL ICATION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN P URSUING WITH ITS APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHY A PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA R VS. CWT (1997) 223 ITR 480 (M.P.) AND THE DECISION OF HON'BLE DELHI TR IBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (D ELHI), WE DISMISS THIS APPEAL OF THE ASSESSEE IN LIMINE . 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS APPEAL AND HEARING ON MERIT 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 17 /08/2016 ( R.P. TOLANI ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 17/ 08 /2016 &.., .(../ T.C. NAIR, SR. PS ITA NO.2304/AHD /2012 M/S. PATEL BEVERAGES VS. ITO ASST.YEAR 2005-06 - 3 - !'#$%$' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. )*+ , / CONCERNED CIT 4. , ( ) / THE CIT(A)-II, BARODA 5. /01 ((*+ , *+# , ) / DR, ITAT, AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER, / ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION ..16.8.16 (COVERED MATTER) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 16.8.16 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.17.8.16 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 17.8.16 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