Greendiam Exim Pvt. Ltd., Ahmedabad V. The ACIT, Circle-4, Ahmedabad

ITA 2814/AHD/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0458 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 17-08-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 02-12-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER ./ ITA NO. 2814/AHD/2013 / ASSESSMENT YEAR : 2005-06 GREENDIAM EXIM PVT LTD, 303, 304, 305, SETU COMPLEX, OFF. C.G. ROAD, NAVRANGPURA, AHMEDABAD - 380009 PAN : AACCG 0439 J VS THE ACIT, CIRCLE-4, AHMEDABAD / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI SATISH SOLANKI, SR DR / DATE OF HEARING : 17/08/2016 / DATE OF PRONOUNCEMENT: 29/09/2016 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-VIII, AHMEDABA D DATED 20.09.2013 FOR ASSESSMENT YEAR 2005-06. 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 17.08.2016, WHICH WAS RETURNED BY THE PO STAL AUTHORITIES UNSERVED WITH THE REMARKS LEFT. NO CHANGE OF ADD RESS HAS BEEN PROVIDED BY THE ASSESSEE. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APPEAL. THEREFORE, IN VIEW OF THE DECISIO N OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TU KOJIRAO HOLKAR 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 IT D 320 (DELHI), I DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . SMC-ITA NO. 2814/AHD/2013 GREENDIAM EXIM PVT LTD VS. ACIT AY : 2005-06 2 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 29 TH SEPTEMBER, 2016 AT AHMEDABAD. SD/- R.P. TOLANI (JUDICIAL MEMBER) AHMEDABAD; DATED /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