Shri Jayesh Anandrao Patel, Vadodara V. The ACIT (Intl. Taxn.), Vadodara

ITA 420/AHD/2016

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1768 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 23-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER ./ ITA NO. 420/AHD/2016 / ASSESSMENT YEAR: 2010-11 SHRI JAYESH ANANDRAO PATEL, C/O. RAKESH J. GANDHI, GANDHI & SHAH, CHARTERED ACCOUNTANTS, A-201, RAJLAXMI COMPLEX, OPP. HSBC BANK, OLD PADRA ROAD, VADODARA .. APPELL ANT PAN : AHJPS 6565 N VS ACIT (INTL TAXN) VADODARA .. RESPONDENT ASSESSEE(S) BY : NONE REVENUE BY : SHRI MUKESH SHARMA, SR. DR. / DATE OF HEARING 29/04/2016 /DATE OF PRONOUNCEMENT 29/04/2016 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-13 , AHMEDABAD DATED 12.01.2016 FOR ASSESSMENT YEAR 2010 -11. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 13.04.2016 FIXING THE DATE OF HEARING ON 29.04.2016. THE SAID NOTICE HAS BEEN SERVED UPON THE ASSESSEE ON 16.04.2016 AS IS EVIDENT FROM THE POSTAL ACKNOWLEDGMENT SLIP WHICH IS PLACED ON RECORD. WH EN THE CASE WAS CALLED FOR HEARING, NONE APPEARED ON BEHAL F OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WA S FILED. (SMC) ITA NO. 420/AHD/2016 JAYESH ANANDRAO PATEL VS. ACIT (INTL TXN) AY 2010-11 2 THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN P URSUING WITH HIS APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) AND THE DECISION OF HON'BLE DELHI TRIBUNAL IN THE CASE OF C IT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI), I DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 2.1 THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLIC ATION BEFORE THIS TRIBUNAL FOR RESTORATION OF HIS APPEAL AND HEA RING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFOR E THE TRIBUNAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY RECALL ITS ORDER AND RESTORE THE APPEAL TO ITS ORIG INAL NUMBER FOR HEARING ON MERITS. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 29 TH , APRIL, 2016 AT AHMEDABAD. SD/- ( SHAILENDRA KUMAR YADAV ) JUDICIAL MEMBER AHMEDABAD; DATED 29/04/2016 BIJU T., PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! ' ' # / CONCERNED CIT 4. ' ' # ( ) / THE CIT(A) 5. &'( ! , ' ! , / DR, ITAT, AHMEDABAD 6. (- . / GUARD FILE. / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) !', / ITAT, AHMEDABAD