Optisurgicare (India) Pvt.Ltd., Ahmedabad V. The Dy.CIT.,Circle-5, Ahmedabad

ITA 2741/AHD/2011

• Counselvise Citation: 274120514 RSA 2011
• Duration Of Justice: 3 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-05-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 27-03-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 04-11-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH SR D R
• Keywords: Reasonable cause

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI RAJPAL YADAV, JUDICIAL MEMBER ./ ././ ./ ITA NO. 2741/AHD/2011 / ASSESSMENT YEAR: 2007-08 M/S. OPTISURGICARE (INDIA) PVT LTD, 7, NEW PRASHANT PARK, NR. VASTRAPUR RAILWAY CROSSING, VEJALPUR, AHMEDABAD PAN : AAACO 1724 E DCIT, CIRCLE-5, AHMEDABAD / // / (APPELLANT) !' !' !' !' / // / (RESPONDENT) ASSESSEE(S) BY : NONE REVENUE BY : SHRI DINESH SINGH, SR. DR. #$ % &'(/ // / DATE OF HEARING : 27/03/2015 )* % &'( / // / DATE OF PRONOUNCEMENT: 12/05/2015 +, +, +, +,/ // / O R D E R PER G.D. AGRAWAL, VICE PRESIDENT: THIS IS AN APPEAL FILED BY THE ASSESSEE AND IS DIRE CTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX(APPEALS )-XI, AHMEDABAD DATED 01.09.2011 PERTAINING TO THE ASSESSMENT YEAR 2007-08. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 19.02.2015 F IXING THE DATE OF HEARING ON 27.03.2015 WHICH WAS RETURNED BY THE POS TAL AUTHORITIES UNSERVED WITH THE REMARKS LEFT. NO CHANGE OF ADD RESS HAS BEEN PROVIDED BY THE ASSESSEE. THIS SHOWS THAT THE ASSESSEE IS NO T INTERESTED IN PURSUING WITH ITS APPEAL. THEREFORE, IN VIEW OF THE DECISIO N OF HON'BLE MADHYA ITA NO. 2741/AHD/2011 OPTISURGICARE (INDIA) PVT LTD VS. DCIT AY 2007-08 2 PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TU KOJIRAO HOLKA VS. CWT (1997) 223 ITR 480 (M.P.) AND THE DECISION OF HON'B LE DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (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, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 12 TH MAY, 2015 AT AHMEDABAD. SD/- SD/- (RAJPAL YADAV) JUDICIAL MEMBER (G.D. AGRAWAL) VICE-PRESIDENT AHMEDABAD; DATED 12/05/2015 BIJU T., PS +, % !&- .+-& +, % !&- .+-& +, % !&- .+-& +, % !&- .+-&/ COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT. 3. & #/ / CONCERNED CIT 4. #/ ( ) / THE CIT(A) - XI, AHMEDABAD 5. -23 !& , , / DR, ITAT, AHMEDABAD 6. 34 5$ / GUARD FILE . +,# +,# +,# +,# / BY ORDER, TRUE COPY 6 66 6/ // / 7 7 7 7 ( DY./ASSTT.REGISTRAR)