Shri Siddharth Navinbhai Shah, Bhavnagar V. The Income Tax Officer, Ward-1(2), Bhavnagar

ITA 481/AHD/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6015 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 13-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHIV SEVA K
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV , JUDICIAL MEMBER AND SHRI MANISH BORAD , ACCOUNTANT MEMBER ./ ITA NO. 481/ AHD/201 4 / ASSTT. YEAR: 2009 - 2010 SHRI SIDDHARTH NAVINBHAI SHAH, FLAT NO.104, BAHUBALI COMPLEX, OPP. TALUKA PANCHAYAT, KALANALA, BHAVNAGAR PAN :BEHPS1478E VS COMMISSIONER OF INCOME TAX (APPEALS) - XX, AHMEDABAD (APPLICANT) (RESPONENT) ASSESSEE BY : SHRI NONE REVENUE BY : SHRI SHIV SEVAK, SR.DR / DATE OF HEARING : 04 / 05 /201 7 / DATE OF PRONOUNCEMENT: 05 / 05 /201 7 / O R D E R PER MANISH BORAD , ACCOUNTANT MEMBER : THIS APPEAL BY THE ASSESSEE FOR ASST. YEAR 2009 - 10 IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) - XX , AHMEDABAD (IN SHORT LD.CIT(A)) , ARISING OUT OF ORDER U/S 143(3) OF THE I NCOME T AX ACT, 1961 (IN SHORT THE ACT) FRAMED ON 14 / 12 / 2011 BY ITO, W ARD - 1(2), BHAVNAGAR . 2. N ONE APPEARED ON BEHALF OF THE ASSESSEE . THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY REGISTERED POST AS PER THE ADDRESS GIVEN IN ITA NO S.481 /AHD/2014 ASSESSMENT YEAR : 2009 - 10 2 COLUMN NO.10 OF FORM NO.36 WHICH HAS COME BACK UN - SERVED WITH THE POSTAL REMARK LEFT. THIS SHOWS THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING WITH THIS APPEAL, AND THEREFORE, BY FOLLOWING THE DECISION OF 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 AS SESSEE MAY, IF SO ADVISED, FILE AN APPLICATION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS APPEAL AND HEARING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING, WITHIN LIMITATION PROVIDED IN THE INCOME - TAX A CT. THE BENCH, IF SO SATISFIED, MAY RECALL ITS ORDER AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER FOR HEARING ON MERITS. 4 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 05 / 05 / 201 7 AT AHMEDABAD. SD/ - ( RAJPAL YADAV ) JUDICIAL MEMBER SD/ - ( MANISH BOARD ) ACCOUNTANT MEMBER TRUE COPY AHMEDABAD; DATED 05 / 05 / 201 7 MANISH / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A), AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE . / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD