Jitendra Ambalal Patel, Ahmedabad V. Income Tax Officer, Ward-6(1), Ahmedabad

ITA 804/AHD/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9807 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-12-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 01-12-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 08-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ADITYA SHUKLA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ./ ITA NO. 804/AHD/2015 / ASSESSMENT YEAR : 2009-2010 JITENDRA AMBALAL PATEL, 5, MAHALAXMI TENAMENT, B/S MAHALAXMI TEMPLE, BHARGAV ROAD, KUBERNAGAR, SAIJPUR BOGHA, AHMEDABAD PAN : AEXPP 7489 P VS INCOME-TAX OFFICER, WARD 6 (1), AHMEDABAD / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI ADITYA SHUKLA, SR DR / DATE OF HEARING : 01/12/2016 / DATE OF PRONOUNCEMENT: 02/12/2016 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS)-XI, AH MEDABAD DATED 10.03.2014 FOR ASSESSMENT YEAR 2009-10. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 16.05.2016 F IXING THE DATE OF HEARING ON 29.06.2016. ON 29.06.2016, THE CASE WAS ADJOURNED TO 05.09.2016 AND THEN TO 06.09.2016. ON 06.09.2016, THE CASE WA S FURTHER ADJOURNED TO 01.12.2016 WITH THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE. HOWEVER, WHEN THE CASE WAS CALLED FOR HEARING TODAY, I.E. 01 .12.2016, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNM ENT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERE STED IN PURSUING WITH HIS APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HON' BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA R VS. CWT (1997) 223 ITR 480 (M.P.) AND THE DECISION OF HON'BLE DELHI TRIBUN AL IN THE CASE OF CIT VS. SMC-ITA NO. 804/AHD/2015 JITENDRA AMBALAL PATEL VS.ITO AY : 2009-2010 2 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 HIS 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 IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 2 ND DECEMBER, 2016 AT AHMEDABAD. SD/- SHAMIM YAHYA (ACCOUNTANT MEMBER) AHMEDABAD; DATED 02/12/2016 *BIJU T., SR. 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