Shri Neelesh H. Agrawal, Ahmedabad V. The Income Tax Officer, Ward-5(2)(5), Ahmedabad

ITA 2378/AHD/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8293 (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. 2378/AHD/2016 / ASSESSMENT YEAR: 2012-13 SHRI NEELESH H. AGRAWAL, B-609, FAIRDEAL HOUSE, NR. SWASTIK CHAR RASTA, AHMEDABAD-380009 PAN : AGOPA 4893 R VS. INCOME-TAX OFFICER, WARD-5(2)(5), 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 ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS)-5, AHMEDABAD DATED 24.06.2016 FOR ASSESSMENT YEAR 2012-13. 2. IN THIS CASE, THE NOTICE OF HEARING WAS SENT BY REGISTERED POST WITH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 03.10.2017 FIXING THE DATE OF HEARING ON 26.10.2017. THE SAID NOTICE HAS BEEN DULY SERVED UPON THE ASSESSEE ON 07.10.2017 AS IS EVIDENT FROM THE POSTAL ACKNOWLEDGMENT SLIP WHICH IS PLACED ON RECORD. WHEN THE CASE WAS CALLED FOR HEARING ON 26.10.2017, 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 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 CIT VS. MULTIPLAN ITA NO. 2378/AHD/2016 SHRI NEELESH H AGRAWAL VS. ITO AY : 2012-13 - 2 INDIA (PVT.) LTD., 38 ITD 320 (DELHI), WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICATION BEFORE THIS TRIBUNAL FOR RESTORATION OF HIS APPEAL AND HEARING ON MERITS BY SHOWING 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