The Sabarkantha Dist.Co.Op. Purchase and Sale Union Ltd., Sabarkantha V. The Pr. CIT-2, Ahmedabad

ITA 676/AHD/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5791 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-06-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 04-04-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 25-03-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: O P VAISHNAV
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND ./ I.T.A. NO.676/AHD/2015 ( / ASSESSMENT YEAR : 2010-11) THE SABARKANTHA DISTRICT CO-OP. PURCHASE AND SALE UNION LTD. HIMATNAGAR DIST: SABARKANTHA / VS. THE PR.CIT-2, AHMEDABAD ./ ./ PAN/GIR NO. : AAAAT 0524 H ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : -NONE- / RESPONDENT BY : SHRI O.P. VAISHNAV, CIT-DR / DATE OF HEARING 16/5/2016 !'# / DATE OF PRONOUNCEMENT 16/05/2016 / O R D E R PER SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED PRINCIPAL COMMISSIONER OF INCOME TAX-2, AH MEDABAD DATED 24.02.2015 FOR ASSESSMENT YEAR 2010-11. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHA LF OF THE APPELLANT- ASSESSEE. ON PREVIOUS OCCASIONS, I.E. ON 07/01/201 6 AND 19/03/2016 ALSO ITA NO.676/AHD/ 2015 THE SABARKANTHA DIST.CO-OP.PURCHASE & SALE UNION L TD. VS. PR.CIT ASST.YEAR 2010-11 - 2 - ASSESSEE DID NOT APPEAR. LASTLY, HEARING WAS INF ORMED TO THE ASSESSEE ON 23/03/2016 FIXING THE DATE OF HEARING ON 16/05/2 016. ON THE DATE OF HEARING, NONE APPEARED FROM THE SIDE OF APPELLANT- ASSESSEE. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WIT H ITS APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHYA PRADESH H IGH 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 I N THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI), W E 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, THE APPEAL OF THE ASSESSEE IS DIS MISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 16/05/2016 SD/- SD/- (SHAILENDRA KUMAR YADAV) ( ANIL CHATURVEDI ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 16/ 05 /2016 &.., .(../ T.C. NAIR, SR. PS ITA NO.676/AHD/ 2015 THE SABARKANTHA DIST.CO-OP.PURCHASE & SALE UNION L TD. VS. PR.CIT ASST.YEAR 2010-11 - 3 - !'#$#! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. )*+ , / CONCERNED CIT 4. , ( ) / THE PR.CIT(A)-2, AHMEDABAD 5. /01 ((*+ , *+# , ) / DR, ITAT, AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER, / ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 16.5.16(COVERED MATTER) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 16.5.2016 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.16.5.16 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 16.5.16 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