Shri Jivabhai Jethabhai Patel,HUF, Sabarkantha V. The Dy.CIT.,Cent.Circle-2(3), Ahmedabad

ITSSA 122/AHD/2011

• Counselvise Citation: [2015] 122 COUNSELVISE.COM (IT) 0603 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 26 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 13-03-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 05-03-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 17-02-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Keywords: Reasonable cause

Judgement Text

, D IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER ./ IT(SS)A NO.122/AHD/2011 / ASSTT. YEAR: 2007-08 JIVABHAI JETHABHAI PATEL, HUF AT LALPUR, TAL-IDAR LALPUR (SD) PAN: AAEHJ 5564 Q VS DCIT, CENT.CIR.2(3) AHMEDABAD. ! / (APPELLANT) '# ! / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI B.L. YADAV, SR.DR / DATE OF HEARING : 05/03/2015 / DATE OF PRONOUNCEMENT: 13/03/2015 $%/ O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER: THIS AN APPEAL FILED BY THE ASSESSEE AGAINST ORDER OF THE CIT(A)-III, AHMED ABAD DATED 7/12/2010 FOR ASSTT.YEAR 2007-08. 2. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY RE GISTERED POST WITH ACKNOWLEDGEMENT DUE ON 9.2.2015 FIXING THE CASE FOR HEARING ON 5.3.2015. NOTICE WAS SERVED ON THE ASSESSEE ON 10. 2.2015 AS EVIDENCED BY THE ACKNOWLEDGEMENT CARD OF THE POST O FFICE PLACED ON RECORD. WHEN THE CASE WAS CALLED FOR HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT PETITIO N WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING WITH THIS APPEAL, AND THEREFORE, BY FOLLOWING THE DECISION OF THE HONBLE DELHI HIGH COURT IN CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 (DELH I), WE DISMISS THIS APPEAL OF THE ASSESSEE IN LIMINE . IT(SS)A NO122/AHD/2011 2 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 FRIDAY, THE 13 TH MARCH, 2015 AT AHMEDABAD. SD/- SD/- ( SHAILENDRA KUMAR YADAV ) JUDICIAL MEMBER ( N.S. SAINI) ACCOUNTANT MEMBER