Shri Vijay Jagmohandas Mehta, Surat V. The ACIT, Central Circle-1, Surat

ITSSA 271/AHD/2014

• Counselvise Citation: [2017] 122 COUNSELVISE.COM (IT) 3183 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 11 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 04-04-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 04-04-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 23-06-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH AHMEDABAD BEFORE S/SHRI RAJPAL YADAV, JM, & MANISH BORAD, AM. IT(SS)A NO. 271/AHD/2014 ASST. YEAR: 2007-08 VIJAY JAGMOHANDAS MEHTA C/O. SHREEJI STEELS, PLOT NO.5417- 19, NEAR WATER TANK, GIDC, SACHIN, SURAT - 394230 VS ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1, SURAT (APPELLANT) (RESPONDENT) PA NO. ADHMP1690A APPELLANT BY NONE RESPONDENT BY MR. PRASOON KABRA, SR.DR DATE OF HEARING: 04.04.2017 DATE OF PRONOUNCEMENT: 04/04/2017 O R D E R PER: MANISH BORAD, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A)II, AHMEDABAD, DATED 24.04.2014, PASSED IN A PPEAL NO. CIT(A)- II/C.C.-1/39/2013-14, IN PROCEEDINGS U/S.143(3) R.W .S. 153A OF THE INCOME TAX ACT, 1961, IN SHORT THE ACT. 2. CASE CALLED TWICE. NONE PRESENT AT ASSESSEES B EHEST DESPITE THE FACT THAT THE REGISTRY HAS SENT AN RPAD NOTICE FORMING P ART OF THE CASE FILE. THIS PRIMA FACIE SHOWS THAT ASSESSEE IS NOT INTERESTED I N PROSECUTING THIS APPEAL. IN VIEW OF THESE FACTS, IT IS CLEAR THAT THE ASSESS EE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKER IT(SS)A NO. 271/AHD/2014 (VIJAY J. MEHTA VS. ACIT) A.Y. 2007-08 2 VS. CWT (1997) 223 ITR 480 (M.P.) AND THE DECISION OF HONBLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN (INDIA) ( PVT.) LTD., 38 ITD 320 (DELHI), WE DISMISS THE APPEAL OF THE ASSESSEE IN L IMINE. 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 OF HEARING. THE BENCH, IF SO SATISFIED, MAY RECALL ITS ORDER AND RE STORE THE APPEAL TO ITS ORIGINAL NUMBER OF HEARING ON MERITS. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISS ED IN LIMINE. THIS ORDER PRONOUNCED IN OPEN COURT ON 04 TH APRIL, 2017 SD/- SD/- ( RAJPAL YADAV) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. / CONCERNED CIT 4. - / CIT (A) 5. , , / DR, ITAT, AHMEDABAD 6. !' / GUARD FILE. BY ORDER/ , / ,