Shri Ramanbhai D.Patel, KHAMBHAT V. The Income tax Officer,Ward-3(4), Petlad

ITA 2615/AHD/2011

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1634 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-05-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 13-06-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 20-10-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD , ACCOUNTANT MEMBER ./ ITA NO. 2615 /AHD/201 1 / ASSESSMENT YEAR 2004 - 05 SHRI RAMANBHAI D. PATEL, VAGHRIWAD, TAPASWI NAGAR SOCIETY, KHAMBHAT 388620 PAN : ACWPP 1837 E VS THE I.T.O., WARD 3 ( 4 ), PETLAD / (APPELLANT) / (RESPONDENT) ASSESSEE(S) BY : NONE REVENUE BY : SHRI MUKESH SHARMA , SR. DR. / DATE OF HEARING : 18 / 05 /201 6 / DATE OF PRONOUNCEMENT: 18 / 05 /201 6 / O R D E R PER KUL BHARAT, JUDICIAL MEMBER: - THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME - TAX (APPEALS) - I V , BARODA DATED 05 . 08 .201 1 FOR ASSESSMENT YEAR 200 4 - 0 5 . 2. HEARING OF THIS APPEAL WAS LAST FIXED ON 05 . 10 .2015. THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE, VIDE HIS LETTER DATED 05 .1 0 .2015 , SOUGHT FOR ADJOURNMENT OF THE HEARING WHICH WAS GRANTED AND THE NEXT DATE OF HEARING WAS ANNOUNCED IN THE COURT AS 22 . 12 .201 5 . THEREAFTER, THE HEARING WAS AGAIN ADJOURNED TO 11.03.2016 AND FINALLY FIXED ON 18.05.2016. WHEN THE CA SE WAS CALLED FOR HEARING ON 18 .0 5 .2016, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH HIS 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 DECISION OF ITA NO. 2615/AHD/ 2011 SHRI RAMANBHAI D. PATEL VS. ITO AY : 2004 - 05 2 HON'BLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI), WE DISMISS THIS APPEAL OF THE AS SESSEE 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 . ORDER PRONOUNCED IN THE COURT ON 1 8 T H MAY , 201 6 AT AHMEDABAD. SD/ - SD/ - ( MANISH BORAD ) ACCOUNTANT MEMBER (KUL BHARAT) JUDICIAL MEMBER AHMEDABAD; DATED 1 8 / 05 /201 6 *BIJU T. / 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