M/s. Vijay Builders, Baroda V. The Income tax Officer,Ward-3(2), Baroda

ITA 459/AHD/2013

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 2412 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-03-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 29-02-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 18-02-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANITA HARDASANI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH AHMEDABAD BEFORE S/SHRI RAJPAL YADAV, JM, & MANISH BORAD, AM. ITA NO.459 /AHD/2013 ASST. YEAR:2005-06 M/S VIJAY BUILDERS, 8, JALARAM HOUSE, NR. ATMA JYOTI, ASHRAM, ELLORA PARK, BARODA. VS. ITO, WARD-3(2), BARODA. APPELLANT RESPONDENT PAN AAKFM 6147N APPELLANT BY NONE RESPONDENT BY SMT. ANITA HARDASANI, SR.DR DATE OF HEARING: 29/2/2016 DATE OF PRONOUNCEMENT: 1/3/2016 O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER . THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LD. CIT(A)-V, BARODA, DATED 21.11.2012 FOR ASST. YEAR 2 005-06. 2. FROM GOING THROUGH THE NOTE SHEETS, WE OBSERVE T HAT THE APPEAL WAS FILED ON 18.2.2013. NONE APPEARED ON BEH ALF OF THE ASSESSEE ON THE DATES OF HEARING ON 28.9.2015, 10.1 1.2015, 21.1.2016 AND TO-DAY I.E. 29.2.2016 AN APPLICATION FOR ADJOURNMENT HAS BEEN FILED. THIS SHOWS THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING WITH THIS APPEAL, AND THEREFORE, BY FOLLOW ING THE DECISION OF ITA NO. 459/AHD/2013 ASST. YEAR 2005-06 2 ITAT, DELHI BENCH, IN CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 (DELHI), WE DISMISS 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 T HE TRIBUNAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, M AY RECALL ITS ORDER AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER FOR H EARING ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. ORDER PRONOUNCED IN THE COURT ON 01/03/2016 AT AHM EDABAD. SD/- SD/- (RAJPAL YADAV) JUDICIAL MEMBER (MANISH BORAD) ACCOUNTANT MEMBER DATED 1 / 3 /2016 MAHATA/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, AHMEDABAD ITA NO. 459/AHD/2013 ASST. YEAR 2005-06 3 1. DATE OF DICTATION: 29/02/2016 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 29/02/2016 OTHER MEMBER: 3. DATE ON WHICH APPROVED DRAFT COMES TO THE SR. P. S./P.S.: 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: __________ 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S.: 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK:1 /3/2016 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 9. DATE OF DESPATCH OF THE ORDER: