Shri Devendrakumar B. Chopra, Ahmedabad V. The ACIT, Circle-10, Ahmedabad

ITA 3009/AHD/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8160 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 26 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: 27-10-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

SMC-ITA NO. 3009/AHD/2015 DEVENDRAKUMAR B CHOPRA VS. ACIT AY : 2011-12 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD [ BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ] ITA NO. 3009/AHD/2015 ASSESSMENT YEAR : 2011-12 DEVENDRAKUMAR B. CHOPRA ............APPELLA NT 2 ND FLOOR, CAMEX HOUSE, STADIUM COMMERCE ROAD, NAVRANGPURA, AHMEDABAD [PAN : AAOPC 8623 P] VS. ASSISTANT COMMISSIONER OF INCOME-TAX .......................RESPONDENT CIRCLE-10, AHMEDABAD 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 1. BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT CH ALLENGES CORRECTNESS OF ORDER DATED 15.09.2015 PASSED BY THE CIT(A), AHMEDA BAD-5 IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) THE INCOME-TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2011-12. 2. IN THIS CASE, NOTICE OF HEARING WAS SENT BY REGI STERED 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 CASE WAS ADJOURN ED TO 22.11.2017. HOWEVER, ON 22.11.2017, WHEN THE CASE WAS CALLED FOR HEARING , NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATIO N WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH HIS APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHYA PRADESH HIGH COURT I N THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) AND THE DECISION OF HON'BLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN IND IA (PVT.) LTD., 38 ITD 320 (DELHI), 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 SMC-ITA NO. 3009/AHD/2015 DEVENDRAKUMAR B CHOPRA VS. ACIT AY : 2011-12 PAGE 2 OF 3 NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HE ARING. THE BENCH, IF SO SATISFIED, MAY RECALL ITS ORDER AND RESTORE THE APP EAL TO ITS ORIGINAL NUMBER FOR HEARING ON MERITS. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED IN LIMINE . PRONOUNCED IN THE OPEN COURT TODAY ON 22.11.2017 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