M/s. Shreenand Builders, Ahmedabad V. The Income tax Officer,Ward-9(1), Ahmedabad

ITA 494/AHD/2011

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9439 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 year(s) 10 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 29-11-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 18-02-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRADIPKUMAR MAJUMDAR SR DR
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI S. S. GODARA, JUDICIAL MEMBER ./ ././ ./ ITA NO. 494/AHD/2011 / ASSESSMENT YEAR: 2007-08 M/S. SHREENAND BUILDERS, KESHAVPARK CO-OP HOUSING SOCIETY, 80 FT KATHWADA ROAD, NAVA NARODA, AHMEDABAD PAN : AAYFS 7460 E VS. ITO, WARD- 9 (1), AHMEDABAD / // / (APPELLANT) !' !' !' !' / // / (RESPONDENT) ASSESSEE(S) BY : NONE REVENUE BY : SHRI PRADIPKUMAR MAJUMDAR, SR.DR #$ % &'/ // / DATE OF HEARING : 28/07/2015 () % &' / // / DATE OF PRONOUNCEMENT: 28/07/2015 *+ *+ *+ *+/ // / O R D E R PER G.D. AGRAWAL, VICE PRESIDENT: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX (APPEALS)-XV, AHMEDABAD DATED 30.12.2010, PERTAINING TO ASSESSMENT YEAR 2007-08. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 12.03.2015 F IXING THE DATE OF HEARING ON 16.04.2015 WHICH WAS RETURNED BY THE POS TAL AUTHORITIES UNSERVED WITH THE REMARKS LEFT. SIMILARLY, NOTIC E OF HEARING WAS AGAIN SENT ON 06.07.2015 FIXING THE CASE FOR HEARING ON 2 8.07.2015 WHICH WAS ALSO RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARKS LEFT. NO CHANGE OF ADDRESS HAS BEEN PROVIDED BY THE ASSESSEE. THIS SHO WS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APPEAL. THEREF ORE, IN VIEW OF THE ITA NO. 494/AHD/2011 M/S. SHREENAND BUILDERS VS. ITO AY 2007-2008 2 DECISION OF HON'BLE MADHYA PRADESH HIGH COURT IN TH E CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 ITR 480 (M. P.) AND THE DECISION OF HON'BLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTI PLAN INDIA (PVT.) LTD. 38 ITD 320 (DELHI), WE DISMISS THE APPEAL OF THE ASSES SEE 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. 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 28 TH JULY, 2015 AT AHMEDABAD. SD/- SD/- (S. S. GODARA) JUDICIAL MEMBER (G.D. AGRAWAL) VICE-PRESIDENT AHMEDABAD; DATED 28/07/2015 BIJU T., PS *+ % ! *+ % ! *+ % ! *+ % !&, -*,& &, -*,& &, -*,& &, -*,&/ COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT. 3. & #. / CONCERNED CIT 4. #. ( ) / THE CIT(A) 5. ,12 !& , , / DR, ITAT, AH MEDABAD 6. 2 4$ / GUARD FILE . *+# *+# *+# *+# / BY ORDER, TRUE COPY 5 55 5/ // / 6 6 6 6 ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD