Shri Amrutbhai J. Patel, Ahmedabad V. The ACIT, Central Circle 1(4), Ahmedabad

ITSSA 355/AHD/2013

• Counselvise Citation: [2016] 122 COUNSELVISE.COM (IT) 2777 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 27 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 01-12-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 01-12-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 04-09-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ./() IT(SS)A NOS. 354 & 355/AHD/2013 / ASSESSMENT YEAR : 2010-11 SHRI AMRUTBHAI J. PATEL, 173, HARIDARSHAN SOCIETY, OPP. KARNAVATI PARK, OPP. BARODA EXPRESS HIGHWAY, CTM, AMRAIWADI, AHMEDABAD PAN : ALVPP 0680 K VS ACIT, CENTRAL CIRCLE-1(4) AHMEDABAD / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI JAMES KURIAN, SR DR / DATE OF HEARING : 01/12/2016 / DATE OF PRONOUNCEMENT: 01/12/2016 / O R D E R PER R.P. TOLANI, JUDICIAL MEMBER:- THESE TWO APPEALS BY THE ASSESSEE ARE DIRECTED AGAI NST THE SEPARATE ORDERS OF THE LEARNED COMMISSIONER OF INCOME-TAX (A PPEALS)-I, AHMEDABAD OF EVEN DATED 20.06.2013 FOR ASSESSMENT Y EAR 2010-11. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 7.11.2016 FI XING THE DATE OF HEARING ON 01.12.2016, WHICH WAS RETURNED BY THE PO STAL AUTHORITIES UNSERVED WITH THE REMARKS LEFT. NO CHANGE OF ADD RESS HAS BEEN PROVIDED BY THE ASSESSEE. THIS SHOWS THAT THE ASSESSEE IS N OT INTERESTED IN PURSUING WITH HIS APPEALS. THEREFORE, IN VIEW OF THE DECISI ON OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TU KOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) AND THE DECISION OF HON'B LE DELHI TRIBUNAL IN THE SMC-ITA NOS. 354 & 355/AHD/2013 SHRI AMRUTBHAI J PATEL VS. ACIT AY : 2010-11 2 CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 IT D 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 THESE APPEALS TO THEIR ORIGINAL NUMBERS FOR HEARING ON ME RITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 1 ST DECEMBER, 2016 AT AHMEDABAD. SD/- SD/- (AMARJIT SINGH) ACCOUNTANT MEMBER (R.P. TOLANI ) JUDICIAL MEMBER AHMEDABAD; DATED 01/12/2016 *BIJU T., SR. 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