Smt. Jayaben B.Bhanvadia, Surat V. The ACIT.,Circle-5, Surat

ITA 640/AHD/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9583 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 09-02-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 07-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: J P JANGID
• Keywords: Condonation of delay

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD - , , BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ./ I.T.A. NO.640/AHD/2013 ( / ASSESSMENT YEAR : 2007-08) SMT.JAYABEN B.BHANVADIA PROP. OF M/S.RATAN COMMUNICATION 3010, CHANDANI CHOWK COMPLEX NR.MOTI CINEMA, BEGAMPURA, SURAT-395 002 / VS. THE ASST.CIT CIRCLE-5 SURAT $ ./ ./ PAN/GIR NO. : ABXPB 0299 G ( $' / APPELLANT ) .. ( ()$' / RESPONDENT ) $' * / APPELLANT BY : -NONE- ()$' + * / RESPONDENT BY : SHRI J.P.JANGID, SR.DR ,- + . / DATE OF HEARING 09/02/2016 /0 + . / DATE OF PRONOUNCEMENT 10/02/2016 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LD.COMMISSIONER OF INCOME TAX(APPEALS)-I, SURAT [CIT(A) IN SHORT] DATED 18/10/2012 PERTAINING TO ASSESSMENT YEAR (AY) 2007-08. ITA NO.640/AHD/ 2013 SMT. JAYABEN B. BHANVADIA VS. ACIT ASST.YEAR 2007-08 - 2 - 2. AT THE OUTSET, LD.SR.DR SUBMITTED THAT THE PRESE NT APPEAL IS BARRED BY LIMITATION AS CAN BE NOTICED FROM THE ORDER-SHEE T. THE LD.SR.DR SUBMITTED THAT ASSESSEES APPLICATION FOR CONDONATI ON OF DELAY IS NOT EVEN SUPPORTED BY ANY AFFIDAVIT. THE LD.SR.DR FURTHER SUBMITTED THAT NOTICE OF HEARING WAS DULY SERVED UPON THE ASSESSEE. 3. NONE APPEARED ON BEHALF OF THE APPELLANT-ASSESSE E DESPITE THE SERVICE OF NOTICE. 4. WE HAVE HEARD THE LD.SR.DR AND PERUSED TH E MATERIAL AVAILABLE ON RECORD. WE FIND THAT THAT THERE IS A DELAY OF 75 D AYS AND THE ASSESSEE HAS FILED AN APPLICATION FOR CONDONATION OF DELAY WHIC H IS NOT SUPPORTED BY ANY EVIDENCE. THEREFORE, IN VIEW OF THE DECISION 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 FOR WANT OF PROSECUTION. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON WEDNESDAY, THE 10 TH DAY OF FEBRUARY, 2016 AT AHMEDABAD. SD/- SD/- ( ) ( ) ( MANISH BORAD ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 10/ 02 /2016 4..., ,.../ T.C. NAIR, SR. PS ITA NO.640/AHD/ 2013 SMT. JAYABEN B. BHANVADIA VS. ACIT ASST.YEAR 2007-08 - 3 - !'#$%&%# / COPY OF THE ORDER FORWARDED TO : 1. $' / THE APPELLANT-ASSESSEE 2. ()$' / THE RESPONDENT. 3. 56 7 / CONCERNED CIT 4. 7 ( ) / THE CIT(A)-I, SURAT 5. 8,9 (56 , . 560 , / DR, ITAT, AHMEDABAD 6. 9;< =- / GUARD FILE. / BY ORDER, )8 ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 9.2.16 (DICTATION-PAD 2+ PA GES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ..9.2.16 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.10.2.16 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 10.2.16 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