Shri Divyesh Chhaganlal Patel, Ahmedabad V. The Income Tax Officer, Ward-15(3), Ahmedabad

ITA 362/AHD/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5927 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 05-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMIT KUMAR VARMADR
• Keywords: Reasonable cause

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JM & SHRI MANISH BORAD, AM ./ ITA NO.362/AHD/2014 / ASSTT. YEAR: 2010-11 DIVYESH CHHAGANLAL PATEL NAGAR SOCIETY, GURUKUL ROAD, MEMNAGAR, AHMEDABAD-380052 PAN :ABEPP0203B VS INCOME TAX OFFICER, WARD-15(3), AHMEDABAD. ! / (APPELLANT) '# ! / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI SUMIT KUMAR VARMA,DR / DATE OF HEARING : 01 /05/2017 / DATE OF PRONOUNCEMENT: 01/05/2017 $%/ O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER: THIS AN APPEAL FILED BY THE ASSESSEE AGAINST ORDER OF THE CIT(A)- XXI, AHMEDABAD DATED 20/01/2014 FOR ASSTT.YEAR 2010-11. 2. WHEN THE CASE WAS CALLED FOR HEARING NONE APPEA RED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT PETITION W AS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING WITH THIS APPEAL, AND THEREFORE, BY FOLLOWING THE DECISION OF ITAT, DELHI BENCH, IN CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 (DELHI), WE D ISMISS THIS APPEAL OF THE ASSESSEE IN LIMINE . 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION 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, WITHIN LIMITATION PROVIDED IN THE INCOME-TAX ACT. THE BENCH, IF SO ITA NO.362/AHD/2014 ASSESSMENT YEAR: 2010-11 2 SATISFIED, MAY RECALL ITS ORDER AND RESTORE THE APP EAL TO ITS ORIGINAL NUMBER FOR HEARING ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 01 ST /05/2017 AT AHMEDABAD. SD/- (SHRI RAJPAL YADAV) JUDICIAL MEMBER SD/- (SHRI MANISH BOARD) ACCOUNTANT MEMBER