Shri Bharatkumar Kantilal Joshi, Ahmedabad V. The Income Tax Officer, Ward-7(1)(3), Ahmedabad

ITA 2370/AHD/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8295 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 15-09-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, SMC/D IN THE INCOME TAX APPELLATE TRIBUNAL SMC/D BENCH, AHMEDABAD BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ./ ITA NO. 2370/AHD/2016 / ASSESSMENT YEAR: 2012-13 BHARATKUMAR KANTILAL JOSHI, A/204, VISHWA RESIDENCY, NR. VISHRAMNAGAR, GURUKUL ROAD, AHMEDABAD-380054 PAN : ABMPJ 6656 L VS. INCOME-TAX OFFICER, WARD-7(1)(3), AHMEDABAD [ / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI PRASOON KABRA, SR DR / DATE OF HEARING : 26/10/2017 / DATE OF PRONOUNCEMENT: 31/10/2017 / O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE OR DER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS)-7, AHMEDABAD DATED 22.06.2016 FOR ASSESSMENT YEAR 2012-13. 2. IN THIS CASE, THE NOTICE OF HEARING WAS SENT BY REGIS TERED POST WITH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 03.10.2017 FIXING TH E DATE OF HEARING ON 26.10.2017. THE SAID NOTICE HAS BEEN DULY SERVED UPON THE ASSESSEE ON 12.10.2017 AS IS EVIDENT FROM THE POSTAL ACKNOWLEDGMENT SLIP WH ICH IS PLACED ON RECORD. WHEN THE CASE WAS CALLED FOR HEARING ON 26.10.2017, NO NE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APP LICATION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PUR SUING WITH HIS APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHYA P RADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 I TR 480 (M.P.) AND THE DECISION OF HON'BLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN ITA NO. 2370/AHD/2016 BHARATKUMAR KANTILAL JOSHI VS. ITO AY : 2012-13 - 2 INDIA (PVT.) LTD., 38 ITD 320 (DELHI), WE DISMISS THE APPEA L OF THE ASSESSEE IN LIMINE . 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICATION BEFO RE THIS TRIBUNAL FOR RESTORATION OF HIS APPEAL AND HEARING ON MERITS BY S HOWING REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY RECALL ITS ORDER AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER FOR HEARING ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 31 ST OCTOBER 2017 AT AHMEDABAD. SD/- SD/- ( S.S. GODARA ) JUDICIAL MEMBER (MANISH BORAD) ACCOUNTANT MEMBER AHMEDABAD; DATED, 31/10/2017 / 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 (ASSTT.REGISTRAR) ITAT, AHMEDABAD