M/s. Raj Enterprise, Ahmedabad V. The Income tax Officer,Ward-9(3), Ahmedabad

ITA 360/AHD/2011

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 85508 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 11 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 03-05-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 10-02-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B L YADAV

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD 0 0 , 0 0 , BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI N.S. SAINI , ACCOUN TANT MEMBER ITA NO. 360 / AHD/201 1 ASSESSMENT YEAR: 2007 - 08 M/S. RAJ ENTERPRISE 401, MAHASHAKTI INCOME - TAX, OPP. LOHABHAVAN, AHMEDABAD PAN : AAIFR 4714 N VS ITO, WARD 9 (3) AHMEDABAD / APPELLANT / RESPONDENT ASSESSEE(S) BY : NONE REVENUE BY : SHRI B.L. YADAV, SR. DR. / DATE OF HEARING : 15 / 01 /201 5 / DATE OF PRONOUNCEMENT : 16 / 01 /201 5 / O R D E R PER SHRI N.S. SAINI , ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDE R OF THE COMMISSIONER OF INCOME - TAX (A) - XV, AHMEDABAD DATED 20 . 12 .201 0 FOR ASSESSMENT YEAR 2007 - 08 . 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WITH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 13 . 05 .20 1 4 FIXING THE DATE OF HEARING ON 23 . 0 5 .20 14 WHICH WAS RETURNED BY THE POSTAL AUTHORITIES UNSERVED WITH THE REMARKS LEFT. SIMILARLY, NOTICE OF HEARING WAS AGAIN SENT ON 24 . 12 .2014 FIXING THE CASE FOR HEARING ON 15 . 01 .201 5 WHICH WAS ALSO RETURNED BY THE P OSTAL AUTHORITIES 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 ITS APPEAL. THEREFORE, FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CAS E OF CIT VS. MULTIPLAN (INDIA ) PVT. LTD. 38 ITD 320 (DEL . ) , THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE . ITA NO 360/AHD/ 2011 RAJ ENTERPRISE VS. ITO AY: 2007 - 08 - 2 - 3 . THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICATION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS APPEAL AND HEARING ON MERITS BY SHOWING REA SONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY RECALL ITS ORDER AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER FOR HEARING ON MERITS. 4 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON FRIDAY , THE 16 TH OF JANUARY , 201 5 AT AHMEDABAD. SD/ - SD/ - ( G.C. GUPTA ) VICE PRESIDENT ( N.S. SAINI) ACCOUNTANT MEMBER AHMEDABAD; DATED 16 /01 /201 5 *BIJU T , PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) - XV, AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. [ / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD