M/s. Shah Automobiles, SILVASSA V. The Income Tax Officer, Silvassa Ward, SILVASSA

ITA 524/AHD/2016

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1613 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 16 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: 2012-2013
• Appeal Filed On: 03-03-2016
• 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.524/AHD/2016 ( / ASSESSMENT YEAR : AY 2012-13) M/S.SHAH AUTOMOBILES S.NO.358/1/2 OPP. HOTEL WOODLAND NR.S.T. BUS STAND SILVASSA-396 230 / VS. THE INCOME TAX OFFICER SILVASA WARD SILVASA, TOKOR KHADA-396 230 ./ ./ PAN/GIR NO. : AALFS 2902 E ( / 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 04.02.2016 PASSED FOR ASSESSMENT YEAR 2012-13. 2. NOTICE OF HEARING WAS SERVED UPON THE ASSESSEE B Y REGISTERED POST WITH ACKNOWLEDGEMENT DUE (AD EVIDENCE PLACED ON RECORD). ON THE ITA NO. 524/AHD /2016 M/S. SHAH AUTOMOBILES VS. ITO ASST.YEAR 2012-13 - 2 - DATE OF HEARING, I.E. ON 18.5.2016, NONE APPEARED O N BEHALF OF ASSESSEE NOR ANY ADJOURNMENT APPLICATION HAS BEEN FILED ON R ECORD. UNDER THESE CIRCUMSTANCES, WE PRESUME THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APPEAL. THEREFORE, IN VIEW OF THE DECISIO N OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TU KOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) AND THE DECISION OF H ON'BLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (PV T.) 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 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, APPEAL OF THE ASSESSEE IS DISMISS ED. THIS ORDER PRONOUNCED IN OPEN COURT ON 18/05/2016 SD/- SD/- (SHAILENDRA KUMAR YADAV) ( ANIL CHAT URVEDI ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 18/ 05 /2016 &.., .(../ T.C. NAIR, SR. PS ITA NO. 524/AHD /2016 M/S. SHAH AUTOMOBILES VS. ITO ASST.YEAR 2012-13 - 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