Smt. Premilaben Rajendrabhai Patel, Ahmedabad V. The Income Tax Officer, Ward-14(2), Ahmedabad

ITA 3545/AHD/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9484 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 17-12-2015
• 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 NO. 3545/AHD/2015 / ASSESSMENT YEAR: 2008-09 SMT. PREMILABEN RAJENDRABHAI PATEL, 305, NAVVNIDHI APARTMENT, OPP. UNION BANK, NARODA, AHMEDABAD .. APPELLANT PAN : AEYPP 6797 F VS ITO, WARD-14(2), AHMEDABAD .. RESPONDENT ASSESSEE(S) BY : NONE REVENUE BY : SHRI ALBINUS TIRKEY, SR. DR. / DATE OF HEARING 24/02/2016 /DATE OF PRONOUNCEMENT 24/02/2016 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS), AHMED ABAD-5, AHMEDABAD, DATED 06.11.2015 FOR ASSESSMENT YEAR 200 8-09. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WITH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 01.02.2016 F IXING THE DATE OF HEARING ON 24.02.2016, WHICH WAS RETURNED B Y THE POSTAL AUTHORITIES UNSERVED WITH THE REMARKS LEFT . NO CHANGE OF ADDRESS HAS BEEN PROVIDED BY THE ASSESSEE. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH HER APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHYA PRADESH H IGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (19 97) 223 ITR 480 (M.P.) AND THE DECISION OF HON'BLE DELHI TRIBUNAL I N THE CASE OF CIT VS. (SMC) ITA NO. 3545/AHD/2015 SMT PREMILABEN RAJENDRABHAI PATEL VS. ITO AY 2008-09 2 MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI), I DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION 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. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 24TH FEBRUARY, 201 6 AT AHMEDABAD. S D/- ( GEORGE GEORGE K. ) JUDICIAL MEMBER AHMEDABAD; DATED 24/02/2016 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