Appeal details
Counselvise Citation
[2018] 118 COUNSELVISE.COM (IT) 1950 (ITAT-SURAT)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 10 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
16-10-2018
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
DB
Assessment Year
2013-2014
Appeal Filed On
06-10-2016
Judgement Text
PAGE 1 OF 2 , , IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT . . , . . , BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER . . ./ I.T.A.NO.2530/AHD/2016:: / ASSESSMENT YEAR: 2013-14 MAHIDHARPURA URBAN CO.OP.C R EDIT SOCIETY LTD. AKSHAYADALIA SHERI MAHIDHARPURA, SURAT PAN: AAAAS3360C V S . DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE -2 (3)SURAT APPELLANT /RESPONDENT /ASSESSEE BY NONE /REVENUE BY MS. SMITHA NAIR, SR. D.R. / DATE OF HEARING: 16.10.2018 /PRONOUNCEMENT ON 16.10.2018 /O R D E R PER O. P. MEENA, ACCOUTANT MEMBER: 1. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-1, DATED 25.07.2016 FOR THE ASSESSMENT YEAR 2013-14. 2. DURING HEARING OF THIS APPEAL, NOBODY IS PRESENT FOR THE ASSESSEE WHEREAS THE LD. D.R. IS PRESENT FOR THE REVENUE. NOTICE OF HEARING WAS SERVED UPON THE ASSESSEE THROUGH REGISTERED POST FIXING THE DATE OF HEARING ON 16.10.2018 , RPAD- EVIDENCE ON RECORD). AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR IS ANY APPLICATION FILED FOR SEEKING ADJOURNMENT. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED TO PURSUING WITH HIS APPEAL. THEREFORE, IN PAGE 2 OF 2 VIEW OF THE DECISION OF HON`BLE SUPREME COURT IN THE CASE OF CIT V. B. N. BHATTACHARJEE & OTHERS 118 ITR 461(SC) AND THE HON`BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR V. CWT, 223 ITR 480 (M.P.) AND THE DECISION OF TRIBUNAL IN THE CASE OF CIT V. MULTIPLAN INDIA LTD., 38 ITD 320 (DEL), 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 FOR NON-PROSECUTION. 5. THE ORDER PRONOUNCED IN THE OPEN COURT ON 16.10.2018. SD/- SD/- ( . . /C.M. GARG) ( . . /O.P.MEENA) /JUDICIAL MEMBER /ACCOUNTANT MEMBER DATED: 16.10.2018, OPM / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) THE CIT(A)4. / PR. CIT 5. , / D.R. (ITAT) 6. / GUARD FILE ITAT. BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, SURAT
