Shri Suresh Balubhai Patel, HUF, Surat V. The Income Tax Officer, Ward-3(4), Surat

ITA 3636/AHD/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1708 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 05-05-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 28-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: O P CHAUDHARY
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER ./ I.T.A. NO.3636/AHD/2015 ( / ASSESSMENT YEAR : 2008-09) SHRI SURESH BALUBHAI PATEL (HUF) AGIYARI MOHALLA, ADAJAN GAM SURAT-395 009 / VS. THE INCOME TAX OFFICER WARD-3(4) SURAT ./ ./ PAN/GIR NO. : AVTPP 0020 F ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI O.P. CHAUDHARY, DR / DATE OF HEARING 05/05/2016 !'# / DATE OF PRONOUNCEMENT 09/05/2016 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-II, SU RAT DATED 05.10.2015 FOR ASSESSMENT YEAR 2008-09. 2. NOTICE OF HEARING WAS SERVED UPON THE ASSESSEE TWICE; I.E. ON 09/02/2016 & 10/03/2016 THROUGH REGISTERED POST FIXING THE DATE OF HEARING ON 05.05.2016 (AD-EVIDENCE ON RECORD). AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF ASSESSEE NOR ANY APPLICA TION HAS BEEN FILED FOR SEEKING ADJOURNMENT. THIS SHOWS THAT THE ASS ESSEE IS NOT INTERESTED IN PURSUING WITH HIS APPEAL. THEREFORE, IN VIEW OF THE DECISION OF ITA NO.3636/AHD/201 5 SHRI SURESH BAUBHAI PATEL (HUF) VS. ITO ASST.YEAR 2008-09 - 2 - HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ES TATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) AND THE DECISION OF HON'BLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MU LTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI), WE 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 HIS 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 . 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 9TH MAY, 2016 AT AHMEDABAD. SD/- ( SHAILENDRA KUMAR YADAV ) JUDICIAL MEMBER AHMEDABAD; DATED 9/ 05 /2016 &.., .(../ T.C. NAIR, SR. PS !'#$#! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. )*+ , / CONCERNED CIT 4. , ( ) / THE CIT(A)-II, SURAT 5. /01 ((*+ , *+# , ) / DR, ITAT, AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER, / ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD