Shri Paresh Jaysukhlal Shah, Vapi V. The Income Tax Officer , Ward-2, Vapi

ITA 509/AHD/2016

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1607 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-05-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 24-05-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 02-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND ANIL CHATURVEDI, ACCOUNTANT MEMBER ./ I.T.A. NO.509/AHD/2016 ( / ASSESSMENT YEAR : AY 200-07) SHRI PARESH JAYSUKHLAL SHAH 502-17, MOKSH DARSHAN B/H. KUMARSHALA VAPI-396 195 / VS. THE ITO WARD-2 SHYAM COMPLEX NH-8 VAPIT- 396 195 ./ ./ PAN/GIR NO. : ALTPS 2900 B ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI ALPESH PARMAR, DR / DATE OF HEARING 18/05/2016 !'# / DATE OF PRONOUNCEMENT 18/05/2016 / O R D E R PER SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-VALSAD DATED 08.02.2016 PASSED FOR ASSESSMENT YEAR 2006-07. 2. NOTICE OF HEARING DATED 02/03/2016 WAS SENT TO T HE ASSESSEE BY RPAD (AS PER EVIDENCE ON RECORD) FIXING THE DATE FO R HEARING ON ITA NO. 509/AHD /2016 SHRI PARESH JAYSUKHLAL SHAH VS. ITO ASST.YEAR 2006-07 - 2 - 22/04/2016. ON THAT DATE, NONE APPEARED ON BEHALF OF ASSESSEE. ON THE DATE OF HEARING, I.E. ON 18.5.2016 ALSO, NONE APPEA RED ON BEHALF OF ASSESSEE NOR ANY ADJOURNMENT APPLICATION HAS BEEN F ILED ON RECORD. UNDER THESE CIRCUMSTANCES, WE PRESUME THAT THE ASSE SSEE IS NOT INTERESTED IN PURSUING WITH HIS APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ES TATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) AND THE DECISION OF HON'BLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MU LTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI), WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION BEFORE THIS TRIBUNAL FOR RESTORATION OF HIS 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, APPEAL OF THE ASSESSEE IS DISMISS ED. THIS ORDER PRONOUNCED IN OPEN COURT ON 18 /05/2016 (SHAILENDRA KUMAR YADAV) ( ANIL CHAT URVEDI ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 18/ 05 /2016 &.., .(../ T.C. NAIR, SR. PS ITA NO. 509/AHD /2016 SHRI PARESH JAYSUKHLAL SHAH VS. ITO ASST.YEAR 2006-07 - 3 - !'#$%$' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. )*+ , / CONCERNED CIT 4. , ( ) / THE CIT(A)-VALSAD 5. /01 ((*+ , *+# , ) / DR, ITAT, AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER, / ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 18.5.16 (COVERED MATTER) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 18.5.16 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 18.5.16 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 18.5.16 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER