Teerth Technologies Pvt. Ltd., Ahmedabad V. The Income Tax Officer, Ward-8(1), Ahmedabad

ITA 2988/AHD/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9846 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 23-10-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER ./ ITA NO.2988/AHD/2015 / ASSESSMENT YEAR: 2010-11 TEERTH TECHNOLOGIES PVT LTD, FF-1, DOLLY COMPLEX, STADIUM CROSS ROADS, NAVRANGPURA, AHMEDABAD .. APPELLANT PAN : AAACT 5709 N VS ITO, WARD 8 (1), AHMEDABAD .. RESPONDENT ASSESSEE(S) BY : NONE REVENUE BY : SHRI RAKESH JHA, SR - DR / DATE OF HEARING 30/12/2015 /DATE OF PRONOUNCEMENT 06/01/2016 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-8, AHMEDABAD DATED 03.08.2015 FOR ASSESSMENT YEAR 2010 -11. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 07.12.2015 FIXING THE DATE OF HEARING ON 30.12.2015. THE SAID NOTICE HAS BEEN SERVED UPON THE ASSESSEE ON 11.12.2015 AS IS EVIDENT FROM THE POSTAL ACKNOWLEDGMENT SLIP WHICH IS PLACED ON RECORD. WH EN THE CASE WAS CALLED FOR HEARING, NONE APPEARED ON BEHAL F OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WA S FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN P URSUING WITH ITS APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHYA (SMC) ITA NO. 2988/AHD/2015 TEERTH TECHNOLOGIES PVT LTD VS. ITO AY 2010-11 2 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 (PVT.) LTD., 38 ITD 320 (DELHI), I DISMISS THE APP EAL 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 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. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 6TH JANUARY, 2016 AT AHMEDABAD. SD/- ( SHAILENDRA KUMAR YADAV ) JUDICIAL MEMBER AHMEDABAD; DATED 06/01/2016 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