Mehsana Dist.Co.Op.Milk Producers Union Ltd., Mehsana V. The Dy.CIT., Mehsana Circle, Mehsana

ITA 97/AHD/2012

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 8969 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 year(s) 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 27-03-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 13-01-2012
• 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 C BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ./ ITA NO. 97/AHD/2012 / ASSESSMENT YEAR: 2008-09 MEHSANA DISTRICT CO-OP. MILK PRODUCERS UNION LTD., DUDH SAGAR DAIRY, HIGHWAY, AT. PO HARIJ, MEHSANA-382440 PAN : AAAM 0329 F VS. DCIT, MEHSANA CIRCLE, MEHSANA [ / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI PRASOON KABRA, 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 02.11.2011 FOR ASSESSMENT YEAR 2008-09. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 21.02.2017 FIXING THE DATE O F HEARING ON 27.03.2017. THE SAID NOTICE HAS BEEN SERVED UPON THE ASSESSEE ON 25 .02.2017 AS IS EVIDENT FROM THE POSTAL ACKNOWLEDGMENT SLIP WHICH IS PLACED ON R ECORD. WHEN THE CASE WAS CALLED FOR HEARING TODAY, NONE APPEARED ON BEHALF O F THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THAT 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. 97/AHD/2012 MEHSANA DISTRICT CO-OP MILK PRODUCERS UNION LTD VS . DCIT AY : 2008-09 - 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