M/s. Ronak Minerals Pvt. Ltd., Palanpur V. The ACIT, B.K.Circle, Palanpur

ITA 490/AHD/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5936 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 08-05-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 14-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K DEV
• Keywords: Reasonable cause

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JM, AND SHRI MANISH BORAD, AM ./ITA.NO.490/AHD/2014 ( / ASSTT YEAR :2010-11) M/S. RONAK MINERALS PVT. LTD., NR. SAIBABA TEMPLE, BALARM HIGHWAY, NATIONAL HIGHWAY, PALANPUR-385001 GURJAT. PAN : AABCR8516J VS. ASSISTANT COMMISSIONER OF INCOME TAX, B.K. CIRCLE, PALANPUR (APPELLANT) (RESPONDENT) / APPELLANT BY: NONE / RESPONDENT BY: SHRI S.K. DEV, SR. D.R. / DATE OF HEARING 08-05-2017 /DATE OF PRONOUNCEMENT 09 -05-2017 / O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER: THIS AN APPEAL FILED BY THE ASSESSEE AGAINST ORDER OF THE CIT(A)- XX, AHMEDABAD DATED 06.12.2013 FOR ASSTT.YEAR 2010-11 2. THE CASE WAS FIXED FOR HEARING ON 08.5.2017. WHE N THE CASE WAS CALLED FOR HEARING NONE APPEARED ON BEHALF OF THE A SSESSEE AND NEITHER ANY ADJOURNMENT PETITION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING WITH THIS APPEAL, AND THEREFORE , BY FOLLOWING THE ITA.NO.490/AHD/2014 ASSESSMENT YEAR 2010-11 - 2 DECISION OF ITAT, DELHI BENCH, IN CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 (DELHI), WE DISMISS THIS APPEAL OF THE ASSE SSEE 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 THE TRIBU NAL ON THE DATE OF HEARING, WITHIN LIMITATION PROVIDED IN THE INCOME-TAX ACT. 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 DIS MISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 09/ 05 /2017 AT AHMEDABAD. SD/- SD/- (SHRI RAJPAL YADAV) JUDICIAL MEMBER (SHRI MANISH BOARD) ACCOUNTANT MEMBER