M/s. Ambuja Intermediates Ltd., Ahmedabad V. The Dy.CIT.,Circle-1,, Ahmedabad

ITA 3190/AHD/2010

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0102 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 year(s) 11 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 07-11-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 01-12-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K MADHUSUDHAN
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ./ ITA NO. 3190/AHD/2010 / ASSESSMENT YEAR : 2006-07 AMBUJA INTERMEDIATES PVT LTD, 901/A, NARNARAYAN COMPLEX, SWASTIK CROSS ROAD, NAVRANGPURA, AHMEDABAD PAN : AACCA 1236 B VS DCIT, CIRCLE-1, AHMEDABAD / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI K. MADHUSUDHAN, SR DR / DATE OF HEARING : 07/11/2016 / DATE OF PRONOUNCEMENT: 07/11/2016 / O R D E R PER R.P. TOLANI, JUDICIAL MEMBER:- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS)-VI, AH MEDABAD DATED 03.11.2010 FOR ASSESSMENT YEAR 2006-07. 2. IN THIS CASE, THE NOTICE OF HEARING WAS SENT BY REGISTERED POST WITH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 19.05.2016 F IXING THE DATE OF HEARING ON 05.07.2016. ON 05.07.2016, THE CASE WAS ADJOURNED TO 31.08.2016 AND THEN TO 03.10.2016. THE CASE WAS FINALLY FIXED FOR HEARING TODAY, I.E. 07.11.2016; HOWEVER, WHEN THE CASE WAS CALLED FOR H EARING, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNME NT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN P URSUING WITH ITS APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHY A PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 ITA NO. 3180/AHD/2010 AMBUJA INTERMEDIATES PVT LTD VS, DCIT AY : 2006-07 2 (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), W E 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 ITS APPEAL 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 APPEAL TO ITS ORIGINAL 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 7 TH NOVEMBER, 2016 AT AHMEDABAD. [ SD/- SD/- MANISH BORAD (ACCOUNTANT MEMBER) R.P. TOLANI (JUDICIAL MEMBER) AHMEDABAD; DATED 07/11/2016 *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