Shri Jatin Narayanbhai Soni, Bharuch V. The Dy.CIT, Bharuch Circle, Bharuch

ITA 2755/AHD/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0365 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 30-09-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 26-11-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAHUL KUMAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER ./ ITA NO. 2755/AHD/2013 / ASSESSMENT YEAR : 2007-08 JATIN NARAYANBHAI SONI, PROP. RONAK ENTERPRISE, C-47. AVADHPURI SOCIETY, NARMADA NAGAR, BHARUCH-396419 PAN : AICPS 1764 P VS THE DCIT, BHARUCH CIRCLE, BHARUCH / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI RAHUL KUMAR, SR DR / DATE OF HEARING : 30/09/2016 / DATE OF PRONOUNCEMENT: 30/09/2016 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-III, B ARODA DATED 05.09.2013 FOR ASSESSMENT YEAR 2007-08. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 19.07.2016 F IXING THE DATE OF HEARING ON 18.08.2016. ON 18.08.2016, THE CASE WAS ADJOURNED TO 30.09.2016 WITH THE REQUEST OF THE ASSESSEE VIDE HIS APPLICATI ON DATED 13.08.2016. HOWEVER, ON 30.09.2016, WHEN THE CASE WAS CALLED FO R HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT IN TERESTED 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 HON'BLE DELH I TRIBUNAL IN THE CASE OF SMC-ITA NO. 2755/AHD/2013 JATIN NARAYANBHAI SONI VS. DCIT AY : 2007-08 2 CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (D ELHI), I 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 HIS 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 30 TH SEPTEMBER, 2016 AT AHMEDABAD. SD/- R.P. TOLANI (JUDICIAL MEMBER) AHMEDABAD; DATED 30/09/2016 *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