Gopal Petroleum At Po Randhikpur, Dahod V. Income Tax Office,Ward-2, Dahod

MA 97/AHD/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4408 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2006-2007
• Appeal Filed On: 09-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

,, IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD , , BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER MA NO.97/AHD/2015 FOR AY 2006-07 (IN ./ IN I.T.A. NO.342/AHD/2013) ( / ASSESSMENT YEAR : 2006-07) M/S.GOPAL PETROLEUM AT PO RANDHIKPUR TAL : LIMKHEDA RANDHIKPUR 389 130 / VS. INCOME TAX OFFICER WARD-2 DAHOD $ ./ ./ PAN/GIR NO. : AAGFG 8536 P ( $& / APPELLANT ) .. ( '($& / RESPONDENT ) $&) / APPELLANT BY : NONE '($&*) / RESPONDENT BY : SHRI JAMES KURIAN, SR.DR +* / DATE OF HEARING 15/07/2016 ,-./* / DATE OF PRONOUNCEMENT 15/07/2016 / O R D E R PER SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER : MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE AGAINST THE ORDER DATED 29/09/2015 IN RESPECT OF APPEAL IN ITA NO.342/AHD/2013 FOR ASSESSMENT YEAR (AY) 2006-07 WHICH WAS DISMISSED BY THE COORDINATE SMC BENCH, AHMEDABAD ON ACCOUNT OF NON-PROSECUTIO N OF APPEAL APPLYING THE RATIO OF MULTIPLAN (INDIA) (P.) LTD., [38 ITD 320]. MA NO.97/AHD/2015 (IN ITA NO.342/AHD/2013) M/S. GOPAL PETROLEUM VS. ITO ASST.YEAR 2006-7 - 2 - 2. WHEN THE CASE WAS CALLED FOR HEARING FINALLY ON 15/07/2016, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESS EE 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 DE CISION OF HON'BLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN IND IA (PVT.) LTD., 38 ITD 320 (DELHI), WE DISMISS THIS APPEAL OF THE ASSESSEE IN LIMINE . 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION BEFORE THIS TRIBUNAL FOR RESTORATION OF ITS APPEAL AND HEARING ON MERIT 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, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 15 /07/2016 SD/- SD/- () () (RAJPAL YADAV) ( ANIL CHATURVEDI ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 15/ 07 /2016 3..,.../ T.C. NAIR, SR. PS MA NO.97/AHD/2015 (IN ITA NO.342/AHD/2013) M/S. GOPAL PETROLEUM VS. ITO ASST.YEAR 2006-7 - 3 - !'#$#! / COPY OF THE ORDER FORWARDED TO : 1. $& / THE APPELLANT 2. '($& / THE RESPONDENT. 3. 456 7 / CONCERNED CIT 4. 7 ( ) / THE CIT(A)-IV, BARODA 5. 89:'56 , 56/ , 4 / DR, ITAT, AHMEDABAD 6. :<=+ / GUARD FILE. / BY ORDER, (8' //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 15.7.16(COVERED MATTER) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 15.7.2016 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.15.7.16 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 15.7.16 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER