Shri Indravijay Singh Jadeja, Sabarkantha V. The Income Tax Officer, S.K.Ward-1, Himatnagar

ITA 458/AHD/2016

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1772 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 26-04-2016
• Assessment Year: 2012-2013
• Appeal Filed On: 26-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA YADAV, JUDICIAL MEMBER ./ I.T.A. NO.458/AHD/2016 ( / ASSESSMENT YEAR : 2012-13) INDRAVIJAYSINGH JADEJA MAL STREET,MOTA SAMERA ANSOL, TAL. BHILODA DISTSABARKANTHA / VS. THE ITO SK, WARD-1 HIMATNAGAR-383 001 ./ ./ PAN/GIR NO. : ALNPJ 7668 K ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : -NONE- / RESPONDENT BY : SHRI MUKESH SHARMA, SR.DR / DATE OF HEARING 26/04/2016 !'# / DATE OF PRONOUNCEMENT 27/04/2016 PER SHAILENDRA YADAV, JUDICIAL MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-2, AHM EDABAD DATED 21.12.2015 FOR ASSESSMENT YEAR 2012-13. 2. NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE ON 11.03.2016 FIXING THE DATE OF HEARING ON 12.04.2016 AS PER OFFICE REC ORD. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF ASSESSEE NOR AN Y APPLICATION HAS BEEN RECEIVED FOR SEEKING ADJOURNMENT. THIS SHOW S THAT THE ASSESSEE IS ITA NO.458/AHD/2016 INDRAVIJAYSINH JADEJA VS. ITO ASST.YEAR 2012-13 - 2 - NOT INTERESTED IN PURSUING WITH HIS APPEAL. THEREF ORE, IN VIEW OF THE DECISION OF HON'BLE MADHYA PRADESH HIGH COURT IN TH E 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), WE DISMISS THE AP PEAL 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 27 TH APRIL, 2016 AT AHMEDABAD. SD/- ( SHAILENDRA YADAV ) JUDICIAL MEMBER AHMEDABAD; DATED 27/ 04 /2016 $.., .&../ T.C. NAIR, SR. PS ITA NO.458/AHD/2016 INDRAVIJAYSINH JADEJA VS. ITO ASST.YEAR 2012-13 - 3 - !'#$#! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. '() * / CONCERNED CIT 4. * ( ) / THE CIT(A)-2,, AHMEDABAD 5. -./ &&() , ()# , ' / DR, ITAT, AHMEDABAD 6. /34 5 / GUARD FILE. / BY ORDER, - & //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 26.4.16 (COVERED MATTER) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER .. 3. OTHER MEMBER... 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 27.4.16 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 27.4.16 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER