Shakil Zakaria Menon, Baroda V. The ACIT, Circle- 1(2), Vadodara

ITSSA 296/AHD/2015

• Counselvise Citation: [2016] 122 COUNSELVISE.COM (IT) 1776 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 30-05-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 06-12-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 29-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B P K
• Keywords: Reasonable cause

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ( (( ( ) )) ) ./ ././ ./ IT(SS)A NOS. 296 TO 300/AHD/2015 & ./ ././ ./ ITA NO. 3640/AHD/2015 / // / ASSESSMENT YEAR : 2005-06 TO 2008-09, 2010-11 & 201 1-12 SHAKIL ZAKARIA MENON, 201, 2 ND FLOOR, SHERAN CHAMBER, NEAR DUDAMAN GENDA FALIYA, HATHIKHANA, BARODA-390006 PAN : ADWPM 5196 N VS ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 1 (2), BARODA / // / (APPELLANT) / // / (RESPONDENT) ASSESSEE(S) BY : NONE REVENUE BY : SHRI B.P.K. PANDA, SR. DR. / // / DATE OF HEARING : 30/05/2016 / // / DATE OF PRONOUNCEMENT: 30/05/2016 / // / O R D E R PER R.P. TOLANI, JUDICIAL MEMBER:- THESE SIX APPEALS BY THE ASSESSEE ARE DIRECTED AGA INST SEPARATE ORDERS OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-1, VADO DARA OF EVEN DATED 28.07.2015, CONFIRMING THE LEVY OF PENALTY IMPOSED BY THE ASSESSING OFFICER U/S 271(1)(C) OF THE ACT FOR ASSESSMENT YEARS 2005- 06 TO 2008-09, 2010-11 AND 2011-12. 2. HEARING OF THESE APPEALS WAS LAST FIXED ON 17.05 .2016. THE AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE, VIDE HI S LETTER DATED 11.05.2016, SOUGHT ADJOURNMENT OF THE HEARING WHICH WAS GRANTED AND THE NEXT DATE OF HEARING WAS ANNOUNCED IN THE COURT AS 30.05.2016. W HEN THE CASE WAS CALLED FOR HEARING ON 30.05.2016, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. TH IS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH HIS APP EALS. THEREFORE, IN VIEW IT(SS)A NOS. 296 TO 300/AHD/2015 & 3640/AHD/2015 SHAKIL ZAKARIA MENON VS. ACIT AY : 2005-06 TO 2008-09, 2010-11 & 2011-12 2 OF THE DECISION OF HON'BLE MADHYA PRADESH HIGH COUR T IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, (1997) 223 ITR 48 0 (M.P.) AND THE DECISION OF HON'BLE DELHI TRIBUNAL IN THE CASE OF C IT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI), WE DISMISS THESE APPEALS OF THE ASSESSEE IN LIMINE . 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION BEFORE THIS TRIBUNAL FOR RESTORATION OF HIS APPEALS 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 APPEALS TO THEIR ORIGINAL NUMBERS FOR HEARING ON ME RITS. 4. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSE SSEE ARE DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 30 TH MAY, 2016 AT AHMEDABAD. SD/- SD/- MANISH BORAD (ACCOUNTANT MEMBER) R.P. TOLANI (JUDICIAL MEMBER) AHMEDABAD; DATED 30/05/2016 *BIJU T. / 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