Smt. Khushbu Indravadan Patwa, Ahmedabad V. The Income Tax Officer,Ward-2, Patan

ITA 3487/AHD/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9164 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 22-03-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 11-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SONIA KUMAR SR DR
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD .,!'#!$%& ' ( ,)' BEFORE SHRI SHAILENDRA K. YADAV, JUDICIAL MEMBER AN D SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER #./ ITA NO. 3487/AHD/2015 / ASSESSMENT YEAR: 2008-09 KHUSHBU INDRAVADAN PATWA, C/O. KETAN H. SHAH, ADVOCATE 903, SAPPHIRE COMPLEX, C.G. ROAD, NAVRANGPURA, AHMEDABAD .. APPELLANT PAN : AQAPP 2075 N VS INCOME TAX OFFICER, WARD-2, PATAN .. RESPONDENT ASSESSEE(S) BY : NONE REVENUE BY : SMT. SONIA KUMAR, SR-DR / DATE OF HEARING 22/03/2016 /DATE OF PRONOUNCEMENT 23/03/2016 / O R D E R PER SHAILENDRA K. YADAV, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE O RDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS), GANDHINAGAR, AHMEDABAD DATED 18.08.2015 FOR ASSESSMENT YEAR 2008-09. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 07.03.2016, FIXING THE DATE OF HEARING ON 22.03.2016. THE SAID NOTICE HAS BEEN SERVED UPON THE ASSESSEE ON 11.03.2016 AS IS EVIDENT FROM THE POSTA L ACKNOWLEDGMENT SLIP WHICH IS PLACED ON RECORD. WHEN THE CASE WAS CALLED FOR HEARING, ITA NO. 3487/AHD/2015 KHUSHBU INDRAVADAN PATWA VS. ITO AY : 2008-09 2 NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESSE E IS NOT INTERESTED IN PURSUING WITH HER APPEAL. THEREFORE, IN VIEW OF TH E 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. MU LTIPLAN 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 APPLIC ATION BEFORE THIS TRIBUNAL FOR RESTORATION OF HER APPEAL AND HEARING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFORE T HE TRIBUNAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY R ECALL ITS ORDER AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER FOR HEARI NG ON MERITS. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 23RD MARCH, 2016 A T AHMEDABAD. SD/- SD/- ANIL CHATURVEDI SHAILEND RA K. YADAV (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD; DATED 23/03/2016 BIJU T., PS +,!&-./.0& / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! ' ' # / CONCERNED CIT 4. ' ' # ( ) / THE CIT(A) 5. &'( ! , ' ! , / D R, ITAT, AHMEDABAD 6. (- . / GUARD FILE . $ ' / BY ORDER, TRUE COPY /# ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD