Shri Rasiklal D. Shah,HUF,Karta Bharat Rasiklal Shah, Ahmedabad V. The Dy.CIT.,Circle-2, Ahmedabad

ITSSA 19/AHD/2014

• Counselvise Citation: [2016] 122 COUNSELVISE.COM (IT) 2519 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 05-10-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 06-07-2017
• Assessment Year: misc
• Appeal Filed On: 13-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS VIBHA BHALLA
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD .. , , BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER (SS) ./ I.T(SS).A. NO.19/AHD/2014 ( / ASSESSMENT YEAR : BLOCK PERIOD ENDED ON 31.07.2011) RASIKLAL D.SHAH, HUF KARTA BHARAT RASIKLAL SHAH GR FLOOR, NI,UMBH COMPLEX CG ROAD, AHMEDABAD / VS. THE DY.CIT CIRCLE-2 AHMEDABAD $ ./ ./ PAN/GIR NO. : AAFHS 4228 H ( $' / APPELLANT ) .. ( ($' / RESPONDENT ) $') / APPELLANT BY : -NONE- ($'*) / RESPONDENT BY : MRS. VIBHA BHALLA, CIT-DR + ,*-. / DATE OF HEARING 04/10/2016 /012*-. / DATE OF PRONOUNCEMENT 05/10/2016 / O R D E R PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-III, AHMEDABAD DATED 20/06/2013 FOR THE BLOCK PERIOD ENDED ON 31/07/2 001. 2. NOTICE OF HEARING DATED 29/07/2016 WAS SERVED U PON THE ASSESSEE BY RPAD (AS PER EVIDENCE ON RECORD) FIXING THE DATE FO R HEARING ON 05/09/2016. ON THAT DATE, NONE APPEARED ON BEHALF OF ASSESSEE, IT(SS)A NO.19/A HD/2014 RASIKLAL D.SHAH HUF VS. DY.CIT BLOCK PERIOD ENDED ON 31.07.2001 - 2 - HOWEVER, ADJOURNMENT APPLICATION HAS BEEN FILED. S UBSEQUENTLY, ON THE DATE OF HEARING, I.E. ON 04/10/2016 ALSO, NONE APPE ARED ON BEHALF OF ASSESSEE NOR ANY ADJOURNMENT APPLICATION HAS BEEN F ILED ON RECORD. UNDER THESE CIRCUMSTANCES, WE PRESUME THAT THE ASSE SSEE 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 ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) AND THE DE CISION OF HON'BLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN IND IA (PVT.) 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 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, APPEAL OF THE ASSESSEE IS DISMISS ED. THIS ORDER PRONOUNCED IN OPEN COURT ON 5 / 1 0/2016 SD/- SD/- .. ( ) () ( N.K. BILLAIYA ) ( MAHAVIR PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 5/ 10 /2016 6...,.../ T.C. NAIR, SR. PS IT(SS)A NO.19/A HD/2014 RASIKLAL D.SHAH HUF VS. DY.CIT BLOCK PERIOD ENDED ON 31.07.2001 - 3 - !'#$%$' / COPY OF THE ORDER FORWARDED TO : 1. $' / THE APPELLANT 2. ($' / THE RESPONDENT. 3. 78- + 9- / CONCERNED CIT 4. + 9- ( ) / THE CIT(A)-III, AHMEDABAD 5. :;<-78 , .782 , / DR, ITAT, AHMEDABAD 6. <=>, / GUARD FILE. / BY ORDER, (:-- //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 04.10.16 (COVERED MATTER) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 4.10.16 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 6.10.16 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 6.10.16 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER