Shri Ketan Kantilal Patel, Ahmedabad V. The Income tax Officer,Ward-7(3), Ahmedabad

ITA 466/AHD/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 89400 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-05-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 11-06-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 21-02-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MK SINGH
• Keywords: Reasonable cause

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI RAJPAL YADAV, JUDICIAL MEMBER ./ ITA NO. 466/AHD/2012 / ASSESSMENT YEAR: 2008-09 KETAN KANTILAL PATEL PROP: OF M/S.KETAN K. PATEL & CO. 49, MEHSANA SOCIETY NAVA WADAJ ROAD AHMEDABAD 380 013. PAN : AFTPP 5529 F VS ITO, WARD - 7(3) AHMEDABAD. ! / (APPELLANT) '# ! / (RESPONDENT) ASSESSEE(S) BY : NONE REVENUE BY : SHRI M.K. SINGH, SR.DR / DATE OF HEARING : 11/06/2015 / DATE OF PRONOUNCEMENT: 12/06/2015 $%/ O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT(A ) XIV DATED 28.12.2011 FOR THE ASST.YEAR 2008-09. 2. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY RE GISTERED POST WITH ACKNOWLEDGEMENT DUE ON 30.4.2015, WHICH WAS SERVED ON THE ASSESSEE ON 8.5.2015, AS EVIDENCED BY THE ACKNOWLEDGEMENT CA RD OF THE POST OFFICE PLACED ON RECORD. WHEN THE CASE WAS CALLED FOR HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE, AND NEITHER ANY ADJOURNMENT PETITION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING WITH ITS APPEAL, AND THEREFORE, BY FOLLOWI NG 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.466/AHD/2012 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 FRIDAY THE 12 TH DAY OF JUNE, 2015 AT AHMEDABAD. SD/- SD/- (RAJPAL YADAV) JUDICIAL MEMBER ( N.S. SAINI) ACCOUNTANT MEMBER AHMEDABAD; DATED 12/06/2015