Shri Anilkumar Jagdish Shah, Aravali V. Income Tax Officer, Ward- 1, Aravali

ITA 3263/AHD/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9791 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 20-11-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D V SINGH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER ./ ITA NO. 3263/AHD/2015 / ASSESSMENT YEAR: 2013-14 SHRI ANILKUMAR JAGDISH SHAH, 13, MAHALAXMI SOCIETY, MODASA ROAD, AT. TALOD, TAL. BAYAD, DIST : ARVALLI .. APPELLANT PAN : ADRPS 4137 L VS ITO, WARD -1, MODASA, DIST: ARVALLI .. RESPONDENT ASSESSEE(S) BY : NONE REVENUE BY : SHRI D.V. SINGH , DR / DATE OF HEARING 06/01/2016 /DATE OF PRONOUNCEMENT 08/01/2016 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-2, AHMEDABAD DATED 10.09.2015 FOR ASSESSMENT YEAR 2013 -14. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 17.12.2015 FIXING THE DATE OF HEARING ON 06.01.2016. THE SAID NOTICE HAS BEEN SERVED UPON THE ASSESSEE ON 18.12.2015 AS IS EVIDENT FROM THE POSTAL ACKNOWLEDGMENT SLIP WHICH IS PLACED ON RECORD. WH EN THE CASE WAS CALLED FOR HEARING, NONE APPEARED ON BEHAL F OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WA S FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN P URSUING WITH HIS APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE (SMC) ITA NO. 3263/AHD/2015 SHRI ANILKUMAR JAGDISH SHAH VS. ITO AY 2013-14 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 C IT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI), I DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 2.1 THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLIC ATION BEFORE THIS TRIBUNAL FOR RESTORATION OF HIS 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 8TH JANUARY, 2016 AT AHMEDABAD. SD/- ( SHAILENDRA KUMAR YADAV ) JUDICIAL MEMBER AHMEDABAD; DATED 08/01/2016 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