Shri Mukesh Rasiklal Shah, Ahmedabad V. The ACIT, Circle-9, Now Circle-4(2), Ahmedabad

ITA 3218/AHD/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9650 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 04-02-2016
• Assessment Year: 1993-1994
• Appeal Filed On: 09-11-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P L KUREEL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA K. YADAV, JUDICIAL MEMBER ./ ITA NO. 3217 & 3218/AHD/2015 / ASSESSMENT YEAR: 1992-93 & 1993-94 MUKESH RASIKLAL SHAH, 19/431, SATYAGRAH CHHAVNI SOCIETY, SATELLITE ROAD, B/H. SHIVANAND ASHRAM, AHMEDABAD 380 015 .. APPELLANT PAN : AJVPS 6793 A VS ACIT, CIRCLE 4 (2), AHMEDABAD .. RESPONDENT ASSESSEE(S) BY : NONE REVENUE BY : SHRI P.L. KUREEL, SR. DR / DATE OF HEARING 04/02/2016 /DATE OF PRONOUNCEMENT 05/02/2016 / O R D E R THESE TWO APPEALS BY THE ASSESSEE ARE DIRECTED AGAI NST A COMMON ORDER OF THE COMMISSIONER OF INCOME TAX (APP EALS)-4, AHMEDABAD, DATED 08.09.2015, FOR ASSESSMENT YEARS 1 992-93 & 1993-94. 2. HEARING OF THESE APPEALS WAS LAST FIXED ON 06.01 .2016 AND ON THAT DAY, IT WAS ADJOURNED TO 04.02.2016. WHEN THE CASE WAS CALLED FOR HEARING ON 04.02.2016, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICA TION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERES TED IN PURSUING WITH HIS APPEALS. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ES TATE 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. (SMC) ITA NO. 3217 & 3218/AHD/2015 MUKESH RASIKLAL SHAH VS. ACIT AYS. 1992-93 & 1993-94 2 MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI), I DISMISS THE APPEALS OF THE ASSESSEE IN LIMINE . 2.1 THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLIC ATION BEFORE THIS TRIBUNAL FOR RESTORATION OF HIS APPEALS AND HE ARING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARIN G BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY RECALL ITS ORDER AND RESTORE THE APPEALS TO THE IR ORIGINAL NUMBER FOR HEARING ON MERITS. 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 5TH FEBRUARY, 2016 AT AHMEDABAD. SD/- ( SHAILENDRA K. YADAV ) JUDICIAL MEMBER AHMEDABAD; DATED 05/02/2016 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