Shiv Textiles, Surat V. The Income Tax Officer,Ward-5(4), Surat

ITA 2445/AHD/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9864 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 08-01-2016
• Assessment Year: 2003-2004
• Appeal Filed On: 14-08-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D V SINGH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER ./ ITA NOS. 2445 & 2446/AHD/2015 / ASSESSMENT YEAR: 2003-04 & 2004-05 SHIV TEXTILES, 70-71, BALAJI INDUSTRIAL ESTATE, SAYAN TALIKA, OLPAD, SURAT .. APPELLANT PAN : AAWFS 6153 N VS INCOME TAX OFFICER, WARD 5(4), SURAT .. RESPONDENT ASSESSEE(S) BY : NONE REVENUE BY : SHRI D.V. SINGH , DR / DATE OF HEARING 08/01/2016 /DATE OF PRONOUNCEMENT 13/01/2016 / O R D E R THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDER OF THE LEARNED COMMISSIONER OF INCOM E TAX (APPEALS)-I, SURAT, BOTH DATED 20.04.2015 FOR ASSES SMENT YEARS 2003-04 AND 2004-05. 2. HEARING OF THESE APPEALS WERE LAST FIXED ON 18.1 1.2015. THE ASSESSEE VIDE LETTER DATED 09.11.2015 SOUGHT FOR AD JOURNMENT OF THE HEARING WHICH WAS GRANTED AND THE NEXT DATE OF HEAR ING WAS ANNOUNCED IN THE COURT AS 08.01.2016. WHEN THE CASE WAS CALLED FOR HEARING ON 08.01.2016, NONE APPEARED ON BEHALF OF T HE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WA S FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN P URSUING WITH ITS APPEALS. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE (SMC) ITA NOS. 2445 & 2446/AHD/2015 SHIV TEXTILES VS. ITO AY : 2003-04 & 2004-05 2 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 C IT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI), I DISMISS THESE APPEALS OF THE ASSESSEE IN LIMINE . 2.2 THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLIC ATION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS APPEALS AND HE ARING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARIN G BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY RECALL ITS ORDER AND RESTORE THE APPEALS TO THE IR ORIGINAL NUMBERS FOR HEARING ON MERITS. 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 13TH JANUARY, 2016 AT AHMEDABAD. SD/- ( SHAILENDRA KUMAR YADAV ) JUDICIAL MEMBER AHMEDABAD; DATED 13/01/2016 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