Shetal Kaniyalal Shah (HUF), Gandhinagar V. The Income tax Officer, Ward-4, Gandhinagar

ITA 807/AHD/2014

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 8971 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 27-03-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 19-03-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ./ ITA NO. 807/AHD/2014 / ASSESSMENT YEAR: 2009-10 SHETAL KANIYALAL SHAH HUF, C/O. CA CS MANOJ LEKINWALA, PLOT NO.289, SECTOR 29, GANDHINAGAR 382029 PAN: AAIHS 6789 J VS. INCOME TAX OFFICER, WARD-4, GANDHINAGAR [ / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI JAMES KURIAN, SR DR / DATE OF HEARING : 27/03/2017 / DATE OF PRONOUNCEMENT: 27/03/2017 / O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS), GANDHINAGAR, AHMEDABAD DATED 24.12.2011 FOR ASSESSMENT YEAR 2009-10. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 05.01.2017 FIXING THE DATE O F HEARING ON 27.03.2017. THE SAID NOTICE HAS BEEN DULY SERVED UPON THE ASSESSEE AS IS EVIDENT FROM THE POSTAL ACKNOWLEDGMENT SLIP WHICH IS PLACED ON RECORD. WHEN THE CASE WAS CALLED FOR HEARING TODAY, NONE APPEARED ON BEHALF OF THE ASSES SEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THA T THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ES TATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) AND THE DE CISION OF HON'BLE DELHI ITA NO. 807/AHD2014 SHETAL KANIYALAL SHAH (HUF) VS. ITO AY : 2009-10 - 2 TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (PV T.) LTD., 38 ITD 320 (DELHI), WE 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 TRIBUNAL ON THE DATE O F HEARING. THE BENCH, IF SO SATISFIED, MAY RECALL ITS ORDER AND RESTORE THE APP EAL 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 27 TH MARCH, 2017 AT AHMEDABAD. SD/- SD/- (RAJPAL YADAV) JUDICIAL MEMBER (MANISH BORAD) ACCOUNTANT MEMBER AHMEDABAD; DATED, 27/03/2017 **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