Manilal Dharamshibhai Nayee, Gandhinagar V. The Income Tax Officer, Ward-3, Gandhinagar

ITA 507/AHD/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5298 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 28-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

SMC-ITA NO. 507/AHD/2017 MANILAL DHARAMSHIBHAI NAYEE VS. ITO AY : 2008-09 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD [ BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ] ITA NO. 507/AHD/2017 ASSESSMENT YEAR : 2008-09 MANILAL DHARAMSHIBHAI NAYEE ............APP ELLANT 1276, SHIVAM SOCIETY, SECTOR-27, GANDHINAGAR [PAN : ADGPN 3240 G] VS. INCOME-TAX OFFICER .......................RESPONDENT WARD-3, GANDHINAGAR APPEARANCES BY: NONE FOR THE APPELLANT SHIVA SEWAK, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 10.10.2018 DATE OF PRONOUNCING THE ORDER : 11.10.2018 O R D E R 1. BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HA S CHALLENGED CORRECTNESS OF ORDER DATED 21 ST DECEMBER 2016 PASSED BY THE CIT(A), GANDHINAGAR, AHMEDABAD IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME-TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2008-09. 2. IN THIS CASE, NOTICE OF HEARING WAS SENT BY REGI STERED POST WITH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 20.07.2018 F IXING THE DATE OF HEARING ON 10.10.2018. THE SAID NOTICE HAS NOT BEEN RETURN ED BACK BY THE POSTAL AUTHORITIES UNSERVED. WHEN THE MATTER WAS CALLED O UT FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNME NT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN P URSUING WITH HIS APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHY A PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (19 97) 223 ITR 480 (M.P.) AND THE DECISION OF HON'BLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI), I DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 3 THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICAT ION BEFORE THIS TRIBUNAL FOR RESTORATION OF HIS APPEAL AND HEARING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HE ARING. THE BENCH, IF SO SMC-ITA NO. 507/AHD/2017 MANILAL DHARAMSHIBHAI NAYEE VS. ITO AY : 2008-09 PAGE 2 OF 2 SATISFIED, MAY RECALL ITS ORDER AND RESTORE THE APP EAL TO ITS ORIGINAL NUMBER FOR HEARING ON MERITS. 4. IN THE RESULT, THE APPEAL IS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 11 TH DAY OF OCTOBER, 2018. SD/- PRAMOD KUMAR (ACCOUNTANT MEMBER) AHMEDABAD, THE 11 TH DAY OF OCTOBER, 2018 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: ... COVERED BY MULTIPLAN 38 ITD 320..10.10.2018 . .. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 10.10.2018...... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: ..11.10.2018...... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: .. 11.10.2018.. 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : .. 11.10.2018. 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 8. DATE OF DESPATCH OF THE ORDER: ......