Shri Bipinkumar Jayantilal Karia, Rajkot V. The Dy.CIT, Central Circle-2, Baroda

ITSSA 455/AHD/2013

• Counselvise Citation: [2017] 122 COUNSELVISE.COM (IT) 3377 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 8 month(s) 26 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 08-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 28-06-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 12-12-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RICHA RASTOGI
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ( (( ( ) )) ) ./ IT(SS)A NO. 455/AHD/2013 / ASSESSMENT YEAR : 2009-10 SHRI BIPINKUMAR JAYANTILAL KARIA, A-405, MARRY GOLD APARTMENT, B/H. GREEN FUEL RESTAURANT, MADHAPAR CIRCLE, 150 FT. RING ROAD, RAJKOT-360005 PAN : ADCPK 3900 G VS DCIT, CENTRAL CIRCLE-2, BARODA / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : RICHA RASTOGI, SR DR DATE OF HEARING : 29/08/2017 DATE OF PRONOUNCEMENT IN COURT : 08/09/2 017 / O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER :- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-IV, AHMEDABAD DATED 23.09.2013 PASSED FOR ASSESSMENT YEAR 2009-10. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 29.06.2017 F IXING THE DATE OF HEARING ON 29.08.2017, WHICH WAS RETURNED BY THE PO STAL AUTHORITIES UNSERVED WITH THE REMARKS DOOR LOCKED. NO CHANGE OF ADDRESS HAS BEEN PROVIDED BY THE ASSESSEE. THIS SHOWS THAT THE ASSE SSEE IS NOT INTERESTED IN PURSUING WITH HIS APPEAL. THEREFORE, IN VIEW OF TH E 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 DECISION OF HON'BLE DELHI IT(SS)A NO. 455/AHD/2013 BIPINKUMAR JAYANTILAL KARIA VS. DCIT AY : 2009-10 2 TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (PV T.) 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 HIS 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, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . SD/- SD/- (PRADIP KUMAR KEDIA) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 08/09/2017 *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