M/s MSK Projects (India) Ltd., Baroda V. The ACIT, Circle -4(1), Baroda

ITA 3142/AHD/2011

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9844 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 1 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 14-09-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 09-12-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DEEPAK SUTARIA
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER ./ ITA NO. 3142/AHD/2011 / ASSESSMENT YEAR: 2004-05 WELSPUN PROJECT LIMITED (FORMERLY KNOWN AS MSK PROJECTS INDIA LIMITED) 707-708, STERLING CENTER, R.C. DUTT ROAD, VADODARA .. APPELLANT PAN : AABCM 4107 C VS ITO, WARD-4(1), VADODARA .. RESPONDENT ASSESSEE(S) BY : NONE REVENUE BY : SHRI DEEPAK SUTARIA, SR. DR / DATE OF HEARING 11/01/2016 /DATE OF PRONOUNCEMENT 13/01/2016 / O R D E R PER SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-II I, BARODA DATED 08.09.2011 FOR ASSESSMENT YEAR 2004-05. 2. HEARING OF THE APPEAL WAS LAST FIXED ON 13.11.20 15 AND ON THAT DAY, IT WAS ADJOURNED TO 11.01.2016. WHEN THE CASE WAS CALLED FOR HEARING ON 11.01.2016, NONE APPEARED ON BEHALF OF T HE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THI S SHOWS THAT THE ITA NO. 3142/AHD/2011 MSK PROJECT (INDIA) LTD (WELSPUS PROJECTS LIMITED) VS. ITO AY 2004-05 2 ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APP EAL. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHYA 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 I N THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DELHI), WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 2.1 THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICATIO N 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. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 13TH JANUARY 2016 AT AHMEDABAD. SD/- SD/- ANIL CHATURVEDI SHAILENDRA KUMAR YA DAV (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD; DATED 13/01/2016 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