Indian Overseas Bank, Anand V. The Dy.CIT, TDS, Gaziabad

ITA 736/AHD/2016

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1767 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 26-10-2016
• Assessment Year: 2013-2014
• Appeal Filed On: 23-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER ./ ITA NOS. 736 TO 744/AHD/2016 / ASSESSMENT YEAR: 2013-14 & 2014-15 M/S. INDIAN OVERSEAS BANK, GRAM PANCHAYAT BUILDING, OPP. PRIMARY SCHOOL, AT. GOPALPURA, DIST. ANAND-388370 .. APP ELLANT PAN : AAACI 1223 J VS THE DCIT TDS, GHAZIABAD .. RESPONDENT ASSESSEE(S) BY : NONE REVENUE BY : SHRI MUKESH SHARMA, SR. DR / DATE OF HEARING 29/04/2016 /DATE OF PRONOUNCEMENT 29/04/2016 / O R D E R THESE NINE APPEALS BY THE ASSESSEE ARE DIRECTED AGA INST THE SEPARATE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-IV, BARODA FOR ASSESSMENT YEARS 2013-14 & 2014-15. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 13.04.2016 FIXING THE DATE OF HEARING ON 29.04.2016. THE SAID NOTICE HAS BEEN SERVED UPON THE ASSESSEE ON 18.04.2016 AS IS EVIDENT FROM THE POSTAL ACKNOWLEDGMENT SLIP WHICH IS PLACED ON RECORD. WH EN THESE CASES WERE CALLED FOR HEARING, NONE APPEARED ON BEH ALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WA S FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN P URSUING WITH ITS APPEALS. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE (SMC) ITA NOS.736 TO 744/AHD/2016 INDIAN OVERSEAS BANK VS. DCIT AYS: 20013-14 & 2014-15 2 MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) AND THE DECISION OF HON'BLE DELHI TRIBUNAL IN THE CASE OF C IT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI), I DISMISS THESE APPEALS OF THE ASSESSEE IN LIMINE . 2.2 THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLIC ATION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS APPEALS AND HE ARING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARIN G BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY RECALL ITS ORDER AND RESTORE THE APPEALS TO THE IR ORIGINAL NUMBERS FOR HEARING ON MERITS. 3. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSE SSEE ARE DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 29 TH APRIL, 2016 AT AHMEDABAD. SD/- ( SHAILENDRA KUMAR YADAV ) JUDICIAL MEMBER AHMEDABAD; DATED 29/04/2016 BIJU T., PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! ' ' # / CONCERNED CIT 4. ' ' # ( ) / THE CIT(A) 5. &'( ! , ' ! , / DR, ITAT, AHMEDABAD 6. (- . / GUARD FILE. / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) !', / ITAT, AHMEDABAD