Mrs. Jyoti Bipinkumar Ganatra, Ahmedabad V. The DY.CIT, Central Circle-1(3), Ahmedabad

ITSSA 235/AHD/2015

• Counselvise Citation: [2016] 122 COUNSELVISE.COM (IT) 1557 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 12-02-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 01-02-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 14-10-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P L KUREEL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER IT(SS) A NOS. 231 TO 235/AHD/2015 / ASSESSMENT YEAR: 2006-07 TO 2009-10 & 2011-12 MRS. JYOTI BIPINKUMAR GANATRA, 39, SAMBHAVNATH TENAMENT, NR. SATADHAR CIRCLE, SOLA ROAD, AHMEDABAD - 380054 .. APPELLANT PAN : AIKPG 4966 D VS DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD .. RESPONDENT ASSESSEE(S) BY : NONE REVENUE BY : SHRI P.L. KUREEL, SR. DR / DATE OF HEARING 01/02/2016 /DATE OF PRONOUNCEMENT 12/02/2016 / O R D E R THESE FIVE APPEALS BY THE ASSESSEE ARE DIRECTED AGA INST THE SEPARATE ORDERS OF THE LEARNED COMMISSIONER OF INCO ME TAX (APPEALS)-11, AHMEDABAD FOR ASSESSMENT YEARS 2006-0 7 TO 2009-10 & 2011-12. 2. HEARING OF THESE APPEALS WERE LAST FIXED ON 29.1 2.2015. THE ASSESSEE VIDE LETTER DATED 23.12.2015 SOUGHT FO R ADJOURNMENT OF THE HEARING WHICH WAS GRANTED AND TH E NEXT DATE OF HEARING WAS ANNOUNCED IN THE COURT AS 01.02 .2016. WHEN THE CASE WAS CALLED FOR HEARING ON 01.02.2016, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH HER APP EALS. (SMC) IT(SS)A NOS. 231 TO 235/AHD/2015 MRS. JYOTI BIPINKUMAR GANATRA VS. DCIT AYS : 2006-07 TO 2009-10 & 2011-12 2 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 (M.P.) AND THE DECISION OF H ON'BLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN IND IA (PVT.) LTD., 38 ITD 320 (DELHI), I DISMISS THE APPEALS OF THE AS SESSEE IN LIMINE . 2.2 THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLIC ATION BEFORE THIS TRIBUNAL FOR RESTORATION OF HER APPEALS AND HE ARING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARIN G BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THE BENCH, IF SO SATISFIED, MAY RECALL ITS ORDER AND RESTORE THE APPEALS TO THE IR ORIGINAL NUMBERS FOR HEARING ON MERITS. 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 12TH FEBRUARY, 201 6 AT AHMEDABAD. SD/- ( SHAILENDRA KUMAR YADAV ) JUDICIAL MEMBER AHMEDABAD; DATED 12/02/2016 BIJU T., 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