A.T.E. Industries Pvt. Ltd (Now known as Inspiron Engineering Pvt.Ltd., Ahmedabad V. The ACIT.,Circle-4, Ahmedabad

ITA 813/AHD/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5901 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 20-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V K SINGH
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, VICE-PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ./ ITA NO. 813/AHD/2014 / ASSESSMENT YEAR : 2005-06 A.T.E. INDUSTRIES PVT LTD, (NOW KNOWN AS INSPIRON ENGINEERING PVT LTD), NR. ODHAV GIDC, ODHAV ROAD, AHMEDABAD PAN : AAACM 78178 A VS ACIT, CIRCLE-4, AHMEDABAD / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI V.K. SINGH, SR DR / DATE OF HEARING : 22/05/2017 / DATE OF PRONOUNCEMENT: 22/05/2017 / O R D E R PER R.P. TOLANI, VICE-PRESIDENT :- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS)-XXI, A HMEDABAD DATED 20.01.2014 FOR ASSESSMENT YEAR 2005-06. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 24.04.2017 F IXING THE DATE OF HEARING ON 22.05.2017. THE SAID NOTICE HAS BEEN SE RVED UPON THE ASSESSEE ON 26.04.2017 AS IS EVIDENT FROM THE POSTAL ACKNOWLEDG MENT SLIP WHICH IS PLACED ON RECORD. WHEN THE CASE WAS CALLED FOR HE ARING, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN P URSUING WITH ITS APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHY A PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 ITA NO. 813/AHD/2014 ATE INDUSTRIES PVT LTD VS. ITO AY : 2005-06 2 (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 IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 22 ND MAY, 2017 AT AHMEDABAD. SD/- SD/- (AMARJIT SINGH) ACCOUNTANT MEMBER (R.P. TOLANI) VICE-PRESIDENT (AZ) AHMEDABAD; DATED 22/05/2017 *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