ICICI Bank Ltd( Formerly The Bank of Rajasthan Ltd.), Surat V. The Jt.CIT.,(TDS)Range, Surat

ITA 3272/AHD/2011

• Counselvise Citation: 327220514 RSA 2011
• Duration Of Justice: 3 year(s) 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 12-06-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 28-12-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH SR D R
• Keywords: Reasonable cause

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI S. S. GODARA, JUDICIAL MEMBER ./ ././ ./ ITA NOS.3271 TO 3274/AHD/2011 / ASSESSMENT YEAR: 2003-04 TO 2006-07 ICICI BANK LTD. (FORMERLY THE BANK OF RAJASTHAN LTD.) PB NO. 296, SAHARA DARWAJA, RING ROAD, SURAT PAN : AAACT 7434 N VS. JCIT (TDS) RANGE - SURAT / // / (APPELLANT) !' !' !' !' / // / (RESPONDENT) ASSESSEE(S) BY : NONE REVENUE BY : SHRI DINESH SINGH, SR. DR. #$ % &'(/ // / DATE OF HEARING : 12/06/2015 )* % &'( / // / DATE OF PRONOUNCEMENT: 25/06/2015 +, +, +, +,/ // / O R D E R PER G.D. AGRAWAL, VICE PRESIDENT: THESE ARE THE APPEALS FILED BY THE ASSESSEE AGAINST FOUR SEPARATE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS)- I, SURAT, ALL DATED 06.09.2011, FOR ASSESSMENT YEARS 2003-04, 2004-05, 2005-06 AND 2006-07. 2. THESE APPEALS WERE FIXED FOR HEARING ON 30.04.20 15. HOWEVER, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR THER E WAS ANY REQUEST FOR ADJOURNMENT. THEREFORE, THE HEARING WAS ADJOURNED TO 12.06.2015 FOR WHICH NOTICE WAS ISSUED BY REGISTERED POST. ON 12.06.201 5 ALSO, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR THERE WAS AN Y REQUEST FOR ADJOURNMENT DESPITE SERVICE OF NOTICE BY REGISTERED POST. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APPEALS. THEREFORE, IN ITA NOS. 3271 TO 3274/AHD/2011 ICICI BANK LTD VS. JCIT AYS 2003-04 TO 2006-07 2 VIEW OF THE DECISION OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 I TR 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), WE DISMISS THE APP EALS OF THE ASSESSEE IN LIMINE . 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS APPEALS 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 APPEALS TO THEIR ORIGINAL NUMBER FOR HEARING ON MER ITS. 4. IN THE RESULT, ALL THE FOUR APPEALS OF THE ASSES SEE ARE DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 25 TH JUNE, 2015 AT AHMEDABAD. SD/- SD/- (S. S. GODARA) JUDICIAL MEMBER (G.D. AGRAWAL) VICE-PRESIDENT AHMEDABAD; DATED 25/06/2015 BIJU T., PS +, % !&- .+-& +, % !&- .+-& +, % !&- .+-& +, % !&- .+-&/ COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT. 3. & #/ / CONCERNED CIT 4. #/ ( ) / THE CIT(A) 5. -23 !& , , / D R, ITAT, AHMEDABAD 6. 34 5$ / GUARD FILE . +,# +,# +,# +,# / BY ORDER, TRUE COPY 6 66 6/ // / 7 7 7 7 ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD