Shri Ashok Brijlal Jethwani, Baroda V. The ACIT.,Circle-3, Baroda

ITA 2311/AHD/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1891 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-04-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 11-04-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 15-10-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRAJNE PARAMITA
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ./ ITA NO. 2311/AHD/2012 / ASSESSMENT YEAR: 2008-09 ASHOK BRIJLAL JETHWANI, PROP. SANTOSH PULSE MILL, AT: VEGA, DIST : BARODA DABHOI 391110 PAN : ADCPJ 1795 L VS. ACIT, CIRCLE-3, BARODA / (APPELLANT) / (RESPONDENT) ASSESSEE(S) BY : NONE REVENUE BY : MS. PRAJNE PARAMITA, SR. DR. / DATE OF HEARING : 11/04/2016 / DATE OF PRONOUNCEMENT: 11/04/2016 / O R D E R PER N.K. BILLAIYA, ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-II, BARODA, DA TED 13.07.2012 FOR ASSESSMENT YEAR 2008-09. 2. HEARING OF THIS APPEAL WAS LAST FIXED ON 18.02.2 016, SUBSEQUENT TO ASSESSEES ADJOURNMENT APPLICATION DATED 16.02.2016 AND ON 18.02.2016, THE APPEAL WAS FURTHER ADJOURNED TO 11.04.2016 BY THE B ENCH WITH THE REQUEST OF LD. COUNSEL FOR THE ASSESSEE. WHEN THE CASE WAS C ALLED FOR HEARING ON 11.04.2016, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH HIS APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ES TATE OF LATE TUKOJIRAO HOLKAR VS. CWT, (1997) 223 ITR 480 (M.P.) AND THE D ECISION OF HON'BLE DELHI ITA NO. 2311 AHD 2012 ASHOK BRIJLAL JETHWANI VS. ACIT AY 2008-09 2 TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (PV T.) LTD., 38 ITD 320 (DELHI), WE DISMISS THE APPEAL 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 11 TH APRIL, 2016 AT AHMEDABAD. SD/- SD/- (KUL BHARAT) JUDICIAL MEMBER N.K. BILLAIYA (ACCOUNTANT MEMBER) AHMEDABAD; DATED 11/04/2016 BIJU T., 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