M/s. Gujarat Sulphite Ltd., Baroda V. The Income tax Officer,Ward-1(3), Baroda

ITA 357/AHD/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 76758 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 1993-1994
• Appeal Filed On: 10-02-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K C MATHEWS
• Keywords: Reasonable cause

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD 0 00 0 0 00 0 , , , , !' # $% !' # $% !' # $% !' # $%, , , , & & & & BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO. 357/AHD/2011 ASSESSMENT YEAR 1993-94 M/S GUJARAT SULPHITE LTD. 65, SURYAKIRAN COMPLEX, OLD PADRA ROAD, BARODA. PAN: AABCG0356M VS INCOME TAX OFFICER WARD-1(3), BARODA. '(/ APPELLANT *+'( / RESPONDENT REVENUE BY : SHRI K.C. MATHEWS, SR. DR ASSESSEE(S) BY : NONE #!, - %/ // / DATE OF HEARING : 03/06/2014 ./0 - % / DATE OF PRONOUNCEMENT : 03/06/2014 1 1 1 1/ // / O R D E R PER SHRI N.S. SAINI, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-I, BARODA DATE D 25.11.2010. 2. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY R EGISTERED POST WITH ACKNOWLEDGEMENT DUE ON 15.05.2014 FIXING THE D ATE OF HEARING ON 03.06.2014. THE SAID NOTICE HAS NOT BEEN RETURNED BACK BY THE POSTAL AUTHORITIES UNSERVED. WHEN THE CASE WAS CALLED FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNME NT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT SERIOUS IN PURS UING WITH THE APPEAL. ITA NO. 357/AHD/2011 M/S GUJARAT SULPHITE LTD., BARODA AY 1993-94 - 2 - THEREFORE, THE SAME IS DISMISSED FOR WANT OF PROSEC UTION BY FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF CIT VS MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL). 4. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLIC ATION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS APPEAL 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 APPEAL TO ITS ORIGINAL NUMBER FOR HEARING ON MERITS . 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF HEARI NG ON TUESDAY, THE 3 RD OF JUNE, 2014 AT AHMEDABAD. SD/- SD/- (KUL BHARAT) JUDICIAL MEMBER ( N.S. SAINI) ACCOUNTANT MEMBER AHMEDABAD; DATED 03/6/2014 GHANSHYAM MAURYA, SR. P.S. TRUE COPY 1 - *%2 320% 1 - *%2 320% 1 - *%2 320% 1 - *%2 320%/ COPY OF THE ORDER FORWARDED TO : 1. '( / THE APPELLANT 2. *+'( / THE RESPONDENT. 3. '' % #4 / CONCERNED CIT 4. #4() / THE CIT(A)-III, AHMEDABAD 5. 2!$7 *% , , / DR, ITAT, AHMEDABAD 6. 78 9, / GUARD FILE. 1# 1# 1# 1# / BY ORDER, : :: :/ // / '; '; '; '; ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD