M/s. M. Kantilal Exports, Surat V. The Dy.CIT.,C.C.-2, Surat

ITA 754/AHD/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6244 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 03-04-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 13-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ./ ITA NOS. 754 & 755/AHD/2014 / ASSESSMENT YEAR: 2004-05 & 2007-08 RESPECTIVELY M/S. M. KANTILAL EXPORTS, 251, SHREE AMBICA NIVAS, OPP. RAJHANS POINT, VARACHHA ROAD, SURAT 395 006 PAN : AAAFM 4325 L VS. DCIT, CENTRAL CIRCLE-2, SURAT [ / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI PRASOON KABRA, SR DR / DATE OF HEARING : 03/04/2017 / DATE OF PRONOUNCEMENT: 04/04/2017 / O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER: THESE TWO APPEALS BY THE ASSESSEE ARE DIRECTED AGAI NST THE SEPARATE ORDERS OF THE LEARNED COMMISSIONER OF INCOME-TAX (A PPEALS)-II, AHMEDABAD OF EVEN DATED 16.12.2013 FOR ASSESSMENT YEARS 2004- 05 & 2007-08. 2. IN THESE CASES, FIRST NOTICE OF HEARING WAS SENT TO THE ASSESSEE ON 19.08.2016 FIXING THE DATE OF HEARING ON 23.09.2016 ; HOWEVER, LD. COUNSEL FOR THE ASSESSEE FILED AN ADJOURNMENT APPLICATION ON 23.09. 2016 SEEKING ADJOURNMENT OF HEARING. ON THAT ADJOURNMENT APPLICATION, THE BENCH WAS PLEASED TO ADJOURN THESE CASES TO 28.12.2016, BUT ON THAT DATE OF HEAR ING, AS THE BENCH WAS NOT FUNCTIONED, A SECOND NOTICE OF HEARING WAS SENT TO THE ASSESSEE ON 29.12.2016 FIXING THE DATE OF HEARING ON 07.02.2017, BUT ON TH AT DATE ALSO ASSESSEE SOUGHT ADJOURNMENT WHICH WAS ALSO ALLOWED BY THE BENCH AND THE MATTER WAS FINALLY ADJOURNED TO 03.04.2017 GIVING FINAL CHANCE TO ASSE SSEE. HOWEVER, WHEN THE MATTER WAS CALLED FOR HEARING ON 03.04.2017, ASSESS EE-COMPANY AGAIN SOUGHT ITA NOS. 754 & 755/AHD/2014 M/S. M. KANTILAL EXPORTS VS. DCIT AY : 2004-05 - 2 ADJOURNMENT VIDE AN UNSIGNED APPLICATION DATED 03.0 4.2017 AND THE SAME WAS REJECTED BY THE BENCH. THIS SHOWS THAT THE ASSESSE E IS NOT INTERESTED IN PURSUING WITH ITS APPEALS. THEREFORE, FOLLOWING TH E DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN (I NDIA) PVT. LTD. 38 ITD 320 (DEL.), THE APPEALS OF THE ASSESSEE ARE DISMISSED IN LIMINE . 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS APPEALS AND HEARING ON MERIT S BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY RECALL ITS ORDER AND RESTORE T HESE APPEALS TO THEIR ORIGINAL NUMBERS FOR HEARING ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 4 TH APRIL, 2017 AT AHMEDABAD. SD/- SD/- (RAJPAL YADAV) JUDICIAL MEMBER (MANISH BORAD) ACCOUNTANT MEMBER AHMEDABAD; DATED, 04/04/2017 **BT / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. $ & / CONCERNED CIT 4. & ) ( / THE CIT(A)- 5. $ , $ , /DR,ITAT, AHMEDABAD, 6. 0 / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT.REGISTRAR) $ ITAT, AHMEDABAD