MAHIDHARPURA URBAN CO OP CREDIT SOCIETY LTD.,,SURAT vs. THE DY. CIT, CIRCLE-2(3),, SURAT

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आयकर अपीलीय अिधकरण, सुरत �यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT �ी सी.एम.गग�, �याियक सद�य तथा �ी ओ.पी.मीना, लेखा सद�य के सम� BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A.No.2530/Ahd/2016::िनधा�रण वष�/Assessment Year: 2013-14 Mahidharpura Urban Co.op.Credit Vs. Deputy Commissioner of Society Ltd. ‘Akshaya”Dalia Income-Tax, Sheri Mahidharpura, Surat Circle -2 (3)Surat PAN: AAAAS3360C अपीलाथ� Appellant ��यथ�/Respondent

None िनधा�रती क� ओर से /Assessee by राज�व क� ओर से /Revenue by Ms. Smitha Nair, Sr. D.R. 16.10.2018 सुनवाई क� तारीख/ Date of hearing: 16.10.2018 उ�ोषणा क� तारीख/Pronouncement on आदेश /O R D E R PER O. P. MEENA, ACCOUTANT MEMBER: 1. This appeal by the assessee is directed against the order of learned Commissioner of Income tax (Appeals)-1, dated 25.07.2016 for the Assessment Year 2013-14. 2. During hearing of this appeal, nobody is present for the assessee whereas the Ld. D.R. is present for the Revenue. Notice of hearing was served upon the assessee through Registered Post fixing the date of hearing on 16.10.2018 , RPAD- evidence on record). At the time of hearing, none appeared on behalf of the assessee nor is any application filed for seeking adjournment. This shows that the assessee is not interested to pursuing with his appeal. Therefore, in

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view of the decision of Hon`ble Supreme Court in the case of CIT v. B. N. Bhattacharjee & Others 118 ITR 461(SC) and the Hon`ble Madhya Pradesh High Court in the case of Estate of late Tukojirao Holkar v. CWT, 223 ITR 480 (M.P.) and the decision of Tribunal in the case of CIT v. Multiplan India Ltd., 38 ITD 320 (Del), we dismiss the appeal of the assessee in limine. 3. The assessee may, if so advised, file an application before this Tribunal for restoration of his 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 restore the appeal to its original number for hearing on merits. 4. In the result, the appeal of the assessee is dismissed in limine for non-prosecution. 5. The order pronounced in the open Court on 16.10.2018. Sd/- Sd/- (सी.एम.गग� /C.M. GARG) (ओ.पी.मीना/O.P.MEENA) �याियकसद�यतथा/JUDICIAL MEMBER लेखासद�यकेसम� /ACCOUNTANT MEMBER सुरत Dated: 16.10.2018, opm आदेश क� �ितिलिप अ�ेिषत/Copy of the Order is forwarded to : 1.अपीलाथ�/ The Appellant; 2. ��थ�/ The Respondent; 3. आयकरआयु� (अपील) The CIT(A)4.आयकरआयु� / Pr. CIT 5.िवभागीय�ितिनिध, आयकरअपीलीयअिधकरण/D.R. (ITAT) 6. गाड�फाईल / Guard file ITAT. By order / / TRUE COPY / / Assistant Registrar, Surat