Smt. Kavita Srikant Rathi, Ahmedabad V. The Income Tax Officer, Ward-2, Bhuj

ITA 392/RJT/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 94038 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 25-05-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 23-10-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AVINASH KUMAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER ./ ITA NO.392/RJT/2013 / ASSTT. YEAR: 2007-08 KAVITA SRIKANT RATHI C/O. A.P. SANDESARA & CO. 104, MAURYA COMPLEX NR.C.U. SHAH COLLEGE OFF. ASHRAM ROAD, INCOME TAX AHMEDABAD 380 014. VS ITO, WARD-2 GANDHIDHAM. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI AVINASH KUMAR, AR / DATE OF HEARING : 25/05/2015 / DATE OF PRONOUNCEMENT: 25/05/2015 / O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER: THIS AN APPEAL FILED BY THE ASSESSEE AGAINST ORDER OF THE CIT(A)-II, RAJKOT DATED 31.7.2013 FOR ASSTT.YEAR 2007-08. 2. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY RE GISTERED POST WITH ACKNOWLEDGEMENT DUE ON 11.5.2014. THE NOTICE OF HEA RING HAS NOT BEEN RETURNED BY THE POSTAL AUTHORITY UNSERVED. WH EN THE CASE WAS CALLED FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE, AND NEITHER ANY ADJOURNMENT PETITION WAS FILED. THIS SHOWS THA T THE ASSESSEE IS NOT SERIOUS IN PURSUING WITH THIS APPEAL, AND THEREFORE , BY FOLLOWING THE DECISION OF THE HONBLE DELHI HIGH COURT IN CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 (DELHI), WE DISMISS THIS APPEAL OF THE ASSESSEE IN LIMINE . ITA NO.392/RJT/2013 2 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. 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 MONDAY THE 25 TH MAY, 2015 AT RAJKOT. SD/- SD/- ( SHAILENDRA KUMAR YADAV ) JUDICIAL MEMBER ( N.S. SAINI) ACCOUNTANT MEMBER