Shimmer Chemicals Pvt.Ltd., Vadodara V. The ACIT.,Circle-4, Now Circle-2(1)(1), Vadodara

ITA 2453/AHD/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6214 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-04-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 06-04-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 18-08-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P L KUREEL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA K. YADAV, JUDICIAL MEMBER ./ ITA NO. 2453/AHD/2015 / ASSESSMENT YEAR: 2007-08 SHIMMER CHEMICALS PVT LTD, BLOCK NO.338, PADRA-BORSAD ROAD, VILLAGE MUJPUR, DIST : VADODARA 391 440 .. APPELLANT PAN : AACCS 5505 M VS THE ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1) VADODARA .. RESPONDENT ASSESSEE(S) BY : NONE REVENUE BY : SHRI P.L. KUREEL, SR.DR / DATE OF HEARING 03/02/2016 /DATE OF PRONOUNCEMENT 03/02/2016 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-2, VADODARA DA TED 22.05.2015 FOR ASSESSMENT YEAR 2007-08. 2. HEARING OF THIS APPEAL WAS LAST FIXED ON 07.01.2 016. THE AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE, SHRI N. C. AMIN, VIDE LETTER DATED 07.01.2016 SOUGHT FOR ADJOURNMENT OF THE HEAR ING WHICH WAS GRANTED AND THE NEXT DATE OF HEARING WAS ANNOUNCED IN THE COURT AS 03.02.2016. WHEN THE CASE WAS CALLED FOR HEARING ON 03.02.2016, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESS EE IS NOT INTERESTED IN PURSUING WITH ITS APPEAL. THEREFORE, IN VIEW OF TH E DECISION OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO (SMC) ITA NO. 2453 AHD 2015 SHIMMERCHEMICALS PVT LTD VS. ACIT AY : 2007-08 2 HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) AND THE DE CISION OF HON'BLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN IND IA (PVT.) LTD., 38 ITD 320 (DELHI), I DISMISS THIS APPEAL OF THE ASSES SEE IN LIMINE . 2.2 THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLIC ATION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS APPEAL AND HEARING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFORE T HE TRIBUNAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY R ECALL ITS ORDER AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER FOR HEARI NG ON MERITS. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 3RD FEBRUARY, 2016 AT AHMEDABAD. SD/- ( SHAILENDRA K. YADAV ) JUDICIAL MEMBER AHMEDABAD; DATED 03/02/2016 BIJU T., PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! ' ' # / CONCERNED CIT 4. ' ' # ( ) / THE CIT(A) 5. &'( ! , ' ! , / D R, ITAT, AHMEDABAD 6. (- . / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) !', / ITAT, AHMEDABAD