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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: Shri Pramod Kumar]
These two appeals by different assessees are directed against separate orders of the Learned Commissioner of Income-Tax (Appeals)-4, Vadodara of even dated 10.06.2015 for Assessment Years 2011-12 & 2012-13.
In these cases, notice of hearing was sent by Registered Post with Acknowledgement Due to the assessee on 28.07.2017 fixing the date of hearing on 17.08.2017. On 17.08.2017, the cases were adjourned to 22.11.2017. However, today, i.e. on 22.11.2017, when the cases were called for hearing, none appeared on behalf of the assessee and neither any adjournment application was filed. This shows that the assessee is not interested in pursuing with his appeals. Therefore, in view of the 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 Tribunal in the case of CIT vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Delhi), I dismiss the appeals of the assessee in limine.
The assessee may, if so advised, file an application before this Tribunal for restoration of his appeals and hearing on merits by showing reasonable cause for not appearing before the Tribunal on the date of hearing. The Bench, if so
SMC-ITA Nos. 2872 & 2873/Ahd/2015 Gandhi Shrenik Kantilal vs. ITO AY : 2011-12 & 2012-13 Page 2 of 2
satisfied, may recall its order and restore the appeals to their original numbers for hearing on merits.
In the result, appeals of the assessee are dismissed in limine.
Sd/-
Pramod Kumar (Accountant Member) Ahmedabad, the 22nd day of November, 2017 **bt
Copies to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order TRUE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order forwarded to : अ�ेिषत आदेश आदेश आदेश 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु�(अपील) / The CIT(A) 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, आदेशानुसार आदेशानुसार आदेशानुसार TRUE COPY उप उप/सहायक उप उप सहायक सहायक पंजीकार सहायक पंजीकार पंजीकार (Dy./Asstt.Registrar) पंजीकार आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, अहमदाबाद अिधकरण अहमदाबाद अहमदाबाद / ITAT, Ahmedabad अहमदाबाद 1. Date of dictation- ….. 22.11.2017 – Multiplan 38 ITD 320 (Delhi) 2. Date on which the typed draft is placed before the Dictating Member …22.11.2017… Other member ………22.11.2017……. 3. Date on which the approved draft comes to the Sr.P.S./P.S. - …22.11.2017….…. 4. Date on which the fair order is placed before the Dictating Member for Pronouncement ……22.11.2017………….. 5. Date on which the file goes to the Bench Clerk…24.11.2017…………… 6. Date on which the file goes to the Head Clerk……………………………. 7. The date on which the file goes to the Assistant Registrar for signature on the order…………………….. 8. Date of Despatch of the Order………………