M/s. Nomus Comm-Systems, Baroda V. The Dy.CIT.,Circle-2(2), Baroda

ITA 3123/AHD/2011

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1558 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-05-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 21-06-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 08-12-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD , ACCOUNTANT MEMBER ./ ITA NO. 3123 /AHD/201 1 / ASSESSMENT YEAR 200 6 - 0 7 M/S. NOMUS COMMUNICATION SYSTEMS, 601, GUNJAN TOWER, OFF ALEMBIC GORWA ROAD, SUBHANPURA, VADODARA PAN : AABFN 2482 L VS DCIT, CIRCLE 2(2), VADODARA / (APPELLANT) / (RESPONDENT) ASSESSEE(S) BY : NONE REVENUE BY : SHRI MUKESH SHARMA , SR. DR. / DATE OF HEARING : 1 9 / 05 /201 6 / DATE OF PRONOUNCEMENT: 19 / 05 /201 6 / O R D E R PER KUL BHARAT, JUDICIAL MEMBER: - THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME - TAX (APPEALS) - III , BARODA DATED 17 . 1 0 .201 1 FOR ASSESSMENT YEAR 200 6 - 0 7 . 2. HEARING OF THIS APPEAL WAS LAST FIXED ON 31 . 07 .2015. THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE, VIDE HIS LETTER DATED 27 . 07 .2015 , SOUGHT FOR ADJOURNMENT OF THE HEARING WHICH WAS GRANTED AND THE NEXT DATE OF HEARING WAS ANNOUNCED IN THE COURT AS 07 . 09 .201 5 . THEREAFTER, THE HEARING OF THE CASE WAS ADJOURN E D FOR A COUPLE OF TIMES; EITHER AT THE BEHEST OF LD. AR OR THE NON - FUNCTIONING OF THE BENCH ON THAT PARTICULAR DAY. FINALLY, THE CASE WAS FIXED ON 19 .0 5 .2016 AND W HEN THE CASE WAS CALLED FOR HEARING ON 19 .0 5 .2016, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE ITA NO. 3123/AHD/ 2011 NOMUS COMMUNICATION SYSTEMS VS. DCIT AY : 200 6 - 07 2 MADHYA PRADESH HIGH COURT IN 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 INDIA (PVT.) LTD., 38 ITD 320 (DELHI), WE DISMISS THIS APPEAL OF THE ASSESSEE IN LIMINE . 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICATION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS APPEAL AND HEARING ON MERIT BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY RECALL I TS ORDER AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER FOR HEARING ON MERITS. 4 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 1 9 T H MAY , 201 6 AT AHMEDABAD. SD/ - SD/ - ( MANISH BORAD ) ACCOUNTANT MEMBER (KUL BHARAT) JUDICIAL MEMBER AHMEDABAD; DATED 1 9 / 05 /201 6 *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