Shri Gandhi Shrenik Kantilal, Vadodara V. The Income Tax Officer, Ward-2, Godhra

ITA 2872/AHD/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8156 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 1 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 13-10-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

SMC-ITA NOS. 2872 & 2873/AHD/2015 GANDHI SHRENIK KANTILAL VS. ITO AY : 2011-12 & 2012-13 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD [ BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ] ITA NOS. 2872 & 2873/AHD/2015 ASSESSMENT YEAR : 2011-12 & 2012-13 GANDHI SHRENIK KANTILAL ............APPELL ANT C/O. K.J. SHAH & CO., CHARTERED ACCOUNANTATS, 301, AKSHAR APARTMENTS, PRATAPGUNJ, OPP. ROSARY SCHOOL, VADODARA 390 002 [PAN ADYPG 8346 E] VS. THE INCOME TAX OFFICER .......................RESPONDENT WARD-2, GODHRA APPEARANCES BY: NONE FOR THE APPELLANT SANTOSH KARNANI FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 22.11.2017 DATE OF PRONOUNCING THE ORDER : 22.11.2017 O R D E R THESE TWO APPEALS BY DIFFERENT ASSESSEES ARE DIRECT ED AGAINST SEPARATE ORDERS OF THE LEARNED COMMISSIONER OF INCOME-TAX (A PPEALS)-4, VADODARA OF EVEN DATED 10.06.2015 FOR ASSESSMENT YEARS 2011-12 & 2012-13. 2. IN THESE CASES, NOTICE OF HEARING WAS SENT BY RE GISTERED POST WITH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 28.07.2017 F IXING THE DATE OF HEARING ON 17.08.2017. ON 17.08.2017, THE CASES WERE ADJOU RNED TO 22.11.2017. HOWEVER, TODAY, I.E. ON 22.11.2017, WHEN THE CASES WERE CALLED FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERE STED IN PURSUING WITH HIS APPEALS. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHY A PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (19 97) 223 ITR 480 (M.P.) AND THE DECISION OF HON'BLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI), I DISMISS THE APPEALS OF THE ASSESSEE IN LIMINE . 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION BEFORE THIS TRIBUNAL FOR RESTORATION OF HIS APPEALS AND HEARING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HE ARING. THE BENCH, IF SO SMC-ITA NOS. 2872 & 2873/AHD/2015 GANDHI SHRENIK KANTILAL VS. ITO AY : 2011-12 & 2012-13 PAGE 2 OF 2 SATISFIED, MAY RECALL ITS ORDER AND RESTORE THE APP EALS TO THEIR ORIGINAL NUMBERS FOR HEARING ON MERITS. 4. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMI SSED IN LIMINE . SD/- PRAMOD KUMAR (ACCOUNTANT MEMBER) AHMEDABAD, THE 22 ND DAY OF NOVEMBER, 2017 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD / 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 1. DATE OF DICTATION- .. 22.11.2017 MULTIPLAN 38 ITD 320 (DELHI) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER 22.11.2017 OTHER MEMBER 22.11.2017. 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. - 22.11.2017.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT 22.11.2017.. 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK24 .11.2017 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER.. 8. DATE OF DESPATCH OF THE ORDER