Shri Rajkumar Vishnucharan Singh, Surat V. The Income Tax Officer,Ward-2(1), Surat

ITA 2689/AHD/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9704 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 11-12-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 07-10-2014
• 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 SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ./ ITA NO. 2689/AHD/2014 / ASSESSMENT YEAR: 2005-06 RAJKUMAR VISHNUCHARAN SINGH, C/O. R.K. TRANSPORT, 05, MAHAVIR NAGAR SOCIETY, PUNA GHAM ROAD, MAGOB, SURAT - 395010 .. APPELLANT PAN : ANGPS 3847 Q VS INCOME TAX OFFICER, WARD (2)(1), SURAT .. RESPONDENT ASSESSEE(S) BY : NONE REVENUE BY : SHRI JAMES KURIAN, SR - DR / DATE OF HEARING 11/12/2015 /DATE OF PRONOUNCEMENT 01/02/2016 / O R D E R PER SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE O RDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-II, SURAT DATED 11.08.2014 FOR ASSESSMENT YEAR 2005-06. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 24.11.2015, FIXING THE DATE OF HEARING ON 11.12.2015. THE SAID NOTICE HAS BEEN SERVED UPON THE ASSESSEE ON 30.11.2015 AS IS EVIDEN T FROM THE POSTAL ACKNOWLEDGMENT SLIP WHICH IS PLACED ON RECOR D. WHEN THE CASE WAS CALLED FOR HEARING, NONE APPEARED ON B EHALF OF THE ITA NO. 2689/AHD/2014 RAJKUMAR VISHNUCHARAN SINGH VS. ITO AY 2005-06 - 2 - ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WA S FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN P URSUING 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 HON'BLE DELHI TRIBUNAL IN THE CASE OF C IT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI), W E DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 2.1 THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLIC ATION BEFORE THIS TRIBUNAL FOR RESTORATION OF HIS APPEAL AND HEA RING 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 APPEAL TO ITS ORIGINAL NUMBER FOR HEARING ON MERITS. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 1 ST OF FEBRUARY, 2016 AT AHMEDABAD. SD/- SD/- ( RAJESH KUMAR ) ACCOUNTANT MEMBER ( SHAILENDRA KUMAR YA DAV ) JUDICIAL MEMBER AHMEDABAD; DATED 01/02/2016 *BT !'# $#! / 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