The Thara Vibhag Nagrik Sarafi Co.Op. Society Ltd., Banaskantha V. The ACIT, B.K.Circle, Palanpur

ITA 2406/AHD/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 94709 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 12-08-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: LALA PHILIPS
• Keywords: Reasonable cause

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE S/SHRI RAJPAL YADAV, JM & MANISH BORAD, AM ./ ITA NO.2406/AHD/2015 / ASSTT. YEAR: 2001-12 THE THARA VIBHAG NAGARIK SARAFI CO- OP. SOCIETY LTD., HIGHWAY ROAD, AT & PO THARA, TAL. KANKREJ, (DIST. B. K.) VS VS. ASST. CIT, BK CIRCLE, PALANPUR PAN :AAAAT 4800A ! / (APPELLANT) '# ! / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI LALA PHILIPS, SR.DR / DATE OF HEARING : 16/11/2015 / DATE OF PRONOUNCEMENT: 16/11/2015 $%/ O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER: THIS AN APPEAL FILED BY THE ASSESSEE AGAINST ORDER OF THE CIT(A)-4 , AHMEDABAD DATED 14 TH MAY, 2015 FOR ASSTT.YEAR 2011-12. 2. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY RE GISTERED POST WITH ACKNOWLEDGEMENT DUE ON 15/10/2015 FIXING THE CASE F OR HEARING ON 16/11/2015. NOTICE WAS SERVED ON THE ASSESSEE ON 1 9/10/2015 AS EVIDENCED BY THE ACKNOWLEDGEMENT CARD OF THE POST O FFICE PLACED ON RECORD. WHEN THE CASE WAS CALLED FOR HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT PETITIO N WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING WITH THIS APPEAL, AND THEREFORE, BY FOLLOWING THE DECISION OF ITAT, DELHI BENCH, IN CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 (DELHI), WE D ISMISS THIS APPEAL OF THE ASSESSEE IN LIMINE . ITA NO.2406/AHD/2015 ASST. YEAR 2011-12 2 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS 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 16/11/2015 AT AHME DABAD. SD/- SD /- (RAJPAL YADAV) JUDICIAL MEMBER (MANISH BORAD) ACCOUNTANT MEMBER AHMEDABAD; DATED 16/11/2015 $% & ''() *$)' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! / CONCERNED CIT 4. ! ( ) / THE CIT(A), AHMEDABAD 5. $%& '' , , )*++ / DR, ITAT, AHMEDABAD 6. &,- . / GUARD FILE. $% + / BY ORDER, , ( ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION- 16/11/2015 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER : 16/11/2015 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S. - 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT : 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK :16/11/15 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 8. DATE OF DESPATCH OF THE ORDER