M/s. Build Well, Surat V. The Income Tax Officer, Ward-2(3)(1), Surat

ITA 2860/AHD/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9812 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 05-07-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 09-10-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D V SINGH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER ./ ITA NO. 2860/AHD/2015 / ASSESSMENT YEAR: 2006-07 BUILD WELL, 18, ASHIYANA AMBER COLONY, UNN JAKAT NAKA, NAVSARI ROAD SURAT .. APPELLANT PAN : AACFB 6376 N VS ITO, WARD-2(3)(1), SURAT .. RESPONDENT ASSESSEE(S) BY : NONE REVENUE BY : SHRI D.V. SINGH , DR / DATE OF HEARING 06/01/2016 /DATE OF PRONOUNCEMENT 08/01/2016 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-1, SURAT DATED 20.08.2015 FOR ASSESSMENT YEAR 2006-07. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 01.12.2015 F IXING THE DATE OF HEARING ON 05.01.2016, WHICH WAS RETURNED B Y THE POSTAL AUTHORITIES UNSERVED WITH THE REMARKS NOT K NOWN. NO CHANGE OF ADDRESS HAS BEEN PROVIDED BY THE ASSESSEE . THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUI NG WITH ITS APPEAL. THEREFORE, IN VIEW OF THE DECISION 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 DE CISION OF HON'BLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTI PLAN INDIA (SMC) ITA NO. 2860/AHD/2015 BUILD WELL VS. ITO AY : 2006-07 2 (PVT.) LTD., 38 ITD 320 (DELHI), I DISMISS THE APP EAL OF THE ASSESSEE IN LIMINE . 2.2 THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLIC ATION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS APPEAL AND HEA RING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFOR E THE TRIBUNAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY RECALL ITS ORDER AND RESTORE THE APPEAL TO ITS ORIG INAL 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 8TH JANUARY, 2016 AT AHMEDABAD. SD/- ( SHAILENDRA KUMAR YADAV ) JUDICIAL MEMBER AHMEDABAD; DATED 08/01/2016 BIJU T., PS / 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