Puni Vibhag Seva Sahakari Mandli Ltd., Surat V. The Income Tax Officer, Ward-1, Bardoli

ITA 2587/AHD/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1551 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-05-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 19-05-2016
• Assessment Year: 2012-2013
• Appeal Filed On: 07-09-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND ANIL CHATURVEDI, ACCOUNTANT MEMBER ./ I.T.A. NO.2587/AHD/2015 ( / ASSESSMENT YEAR : AY 2012-13) PUNI VIBHAG SEVA SAHAKARI MANDLI LTD. AT PUNI VIS SARBHON TAL.PALSANA, DIST.SURAT PIN394 352 / VS. THE ITO WARD BARDOLI-1 SURAT ./ ./ PAN/GIR NO. : AAAAP 7371A ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI ALPESH PARMAR, DR / DATE OF HEARING 19/05/2016 !'# / DATE OF PRONOUNCEMENT 19/05/2016 / O R D E R PER SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-I, SUR AT DATED 29/06/2015 PASSED FOR ASSESSMENT YEAR 2012-13. ITA NO. 2587/AH D/2015 PUNI VIBHAG SEVA SAHAKARI MANDLI LTD. VS. ITO ASST.YEAR 2012-13 - 2 - 2. NOTICE OF HEARING WAS SERVED UPON THE ASSESSEE BY REGISTERED POST WITH ACKNOWLEDGEMENT DUE (AD EVIDENCE PLACED ON RECORD). ON THE DATE OF HEARING, I.E. ON 19.5.2016, NONE APP EARED ON BEHALF OF ASSESSEE NOR ANY ADJOURNMENT APPLICATION HAS BEEN F ILED ON RECORD. UNDER THESE CIRCUMSTANCES, WE PRESUME THAT THE ASSE SSEE IS NOT INTERESTED IN PURSUING WITH ITS APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO 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), WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 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, APPEAL OF THE ASSESSEE IS DISMISS ED. THIS ORDER PRONOUNCED IN OPEN COURT ON 19/05/2016 SD/- SD/- (SHAILENDRA KUMAR YADAV) ( ANIL CHAT URVEDI ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 19/ 05 /2016 &.., .(../ T.C. NAIR, SR. PS ITA NO. 2587/AH D/2015 PUNI VIBHAG SEVA SAHAKARI MANDLI LTD. VS. ITO ASST.YEAR 2012-13 - 3 - !'#$%$' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. )*+ , / CONCERNED CIT 4. , ( ) / THE CIT(A)-I, SURAT 5. /01 ((*+ , *+# , ) / DR, ITAT, AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER, / ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 19.5.16 (COVERED MATTER) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 19.5.16 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 20.5.16 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 20.5.16 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER