Shri Ojas Ashokbhai Mehta, Surat V. The Dy.CIT, Circle-3, Surat

ITA 3116/AHD/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0530 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 26-09-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 30-12-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAHUL KUMAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER ./ ITA NOS. 3116 & 3117/AHD/2013 / ASSESSMENT YEAR : 2009-10 SHRI OJAS ASHOKBHAI MEHTA, 1002, AJANTA APARTMENT, OPP. BLIND SCHOOL, GHOD-DOD ROAD, SURAT PAN : AEOPM 5568 D VS DCIT, CIRCLE-3, SURAT / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI RAHUL KUMAR, SR DR. / DATE OF HEARING : 26/09/2016 / DATE OF PRONOUNCEMENT: 26/09/2016 / O R D E R THESE TWO APPEALS BY THE ASSESSEE ARE DIRECTED AGAI NST THE ORDERS OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-IV, SURAT DATED 07.10.2013 AND 19.06.2013, FOR ASSESSMENT YEAR 2009-10. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 01.08.2016 F IXING THE DATE OF HEARING ON 26.09.2016, 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 HIS APPEALS. THEREFORE, IN VIEW OF THE DECISI ON 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 APPEALS OF THE ASSESSEE IN LIMINE . SMC-ITA NOS. 3116 & 3117/AHD/2013 SHRI OJAS ASHOKBHAI MEHTA VS.DCIT AY : 2009-10 2 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 TRIBU NAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY RECALL IT S ORDER AND RESTORE THE APPEALS TO THEIR ORIGINAL NUMBER FOR HEARING ON MER ITS. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 26 TH SEPTEMBER, 2016 AT AHMEDABAD. SD/- R.P. TOLANI (JUDICIAL MEMBER) AHMEDABAD; DATED 26/09/2016 *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