Shri Mahendra Chandulal Shah, Ahmedabad V. The Dy.CIT, Circle-7, Ahmedabad

ITA 3531/AHD/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9366 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 16-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ALBINUS TIRKEY
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER ./ ITA NOS. 3530 & 3531/AHD/2015 / ASSESSMENT YEAR: 2011-12 & 2012-13 SHRI MAHENDRA CHANDULAL SHAH, 177/C-4, OPP. UCO BANK, NARANPURA CHAR RASTA, NARANPURA, AHMEDABAD - 380063 .. APPELL ANT PAN : ANZPS 7443 P VS DCIT, CIRCLE-7, AHMEDABAD .. RESPONDENT ASSESSEE(S) BY : NONE REVENUE BY : SHRI ALBINUS TIRKEY, SR. DR. / DATE OF HEARING 23/02/2016 /DATE OF PRONOUNCEMENT 23/02/2016 / O R D E R THESE TWO APPEALS BY THE ASSESSEE ARE DIRECTED AGAI NST SEPARATE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (A PPEALS)-10, AHMEDABAD, BOTH EVEN DATED 19.11.2015, PASSED FOR A SSESSMENT YEARS 2011-12 TO 2012-13. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 04.02.2016 F IXING THE DATE OF HEARING ON 23.02.2016. THE SAID NOTICE HAS NOT BEE N RETURNED BACK BY THE POSTAL AUTHORITIES UNSERVED. WHEN THESE CASES WERE CALLED FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE AN D NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH HIS APPEALS. THEREFORE , IN VIEW OF THE DECISION OF HON'BLE MADHYA PRADESH HIGH COURT IN TH E CASE OF ESTATE (SMC) ITA NOS.3530 & 3531/AHD/2015 SHRI MAHENDRA CHANDULAL SHAH VS. DCIT AYS: 22011-12 & 2012-13 2 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 T HE APPEALS OF THE ASSESSEE IN LIMINE . 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION BEFORE THIS TRIBUNAL FOR RESTORATION OF HIS APPEALS 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 APPEALS TO THEIR ORIGINAL NUMBERS FOR H EARING ON MERITS. 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 23 RD FEBRUARY, 2016 AT AHMEDABAD. SD/- ( GEORGE GEORGE K. ) JUDICIAL MEMBER AHMEDABAD; DATED 23/02/2016 BIJU T., PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! ' ' # / CONCERNED CIT 4. ' ' # ( ) / THE CIT(A) 5. &'( ! , ' ! , / D R, ITAT, AHMEDABAD 6. (- . / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) !, / ITAT, AHMEDABAD