Jainvijay Roadways Pvt. Ltd., Baroda V. The Addl. CIT, TDS Range, Baroda

ITA 2447/AHD/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9801 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2003-2004
• Appeal Filed On: 15-10-2013
• 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. 2447 & 2448/AHD/2013 / ASSESSMENT YEAR: 2003-04 JAINVIJAY ROADWAYS PVT LTD, 25, JALARAM CHAMBERS, KARELIBAUG, VADODARA .. APPELLANT PAN : AAACJ 4594 M VS ACIT, TDS RANGE, BARODA .. RESPONDENT ASSESSEE(S) BY : NONE REVENUE BY : SHRI D.V. SINGH , DR / DATE OF HEARING 06/01/2016 /DATE OF PRONOUNCEMENT 08/01/2016 / 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)-III, BARODA, BOTH DATED 15.07.2013 FOR AS SESSMENT YEAR 2003-04. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 01.12.2015 FIXING THE DATE OF HEARING ON 06.01.2016. THE SAID NOTICE HAS BEEN SERVED UPON THE ASSESSEE ON 05.12.2015 AS IS EVIDENT FROM THE POSTAL ACKNOWLEDGMENT SLIP WHICH IS PLACED ON RECORD. WH EN THE CASE WAS CALLED FOR HEARING, NONE APPEARED ON BEHAL F OF THE 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. 2447 & 2448/AHD/2013 JAINVIJAY ROADWAYS PVT LTD VS. ACIT AY : 2003-04 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 8TH JANUARY, 2016 AT AHMEDABAD. SD/- ( SHAILENDRA KUMAR YADAV ) JUDICIAL MEMBER AHMEDABAD; DATED 08/01/2016 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