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Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD
Before: SHRI N.K. BILLAIYA & SHRI MAHAVIR PRASAD
आयकर अपील�य अ�धकरण, अहमदाबाद �यायपीठ ‘बी’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 1770/Ahd/2014 �नधा�रण वष�/Assessment Year: 2009-10 Shri Ajay Mahendrabhai Shah, Vs. Income-Tax Officer, 502, Panchkuva, Ahmedabad-1 Ward-3 (2), PAN : ADKPS 5851 J Ahmedabad अपीलाथ�/ (Appellant) �� यथ�/ (Respondent) Assessee(s) by : None Revenue by : Shri James Kurian, Sr DR सुनवाई क� तार�ख/Date of Hearing : 11/05/2017 घोषणा क� तार�ख /Date of Pronouncement: 11/05/2017 आदेश/O R D E R PER N.K. BILLAIYA, ACCOUNTANT MEMBER:
This appeal by the assessee is directed against the order of the Commissioner of Income-Tax (Appeals)-6, Ahmedabad dated 14.03.2014, passed in case No.CIT(A)-VI/ITO Wd3(2)/278/11-12 for Assessment Year 2009-10.
Notice of hearing was sent by Registered Post with Acknowledgement Due to the assessee on 11.04.2017, fixing the date of hearing on 11.05.2017. The said notice has been served upon the assessee on 15.04.2017 as is evident from the postal acknowledgment slip which is placed on record. When the case was 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 appeal. 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
ITA No. 1770/Ahd/2014 Ajaybhai Mahendrabhai Shah vs. ITO AY 2009-10 2
(M.P.) and the decision of Hon'ble Delhi Tribunal in the case of CIT vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Delhi), we dismiss the appeal of the assessee in limine.
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.
In the result, the appeal of the assessee is dismissed in limine. 4.
Order pronounced in the Court on 11th May, 2017 at Ahmedabad.
Sd/- Sd/-
(MAHAVIR PRASAD) (N.K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 11/05/2017 Biju T., PS आदेश क �!त#ल$प अ%े$षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. 2. ��यथ� / The Respondent. 3. संबं!धत आयकर आयु#त / Concerned CIT आयकर आयु#त(अपील) / The CIT(A) 4. 5. &वभागीय ��त�न!ध, आयकर अपील�य अ!धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, TRUE COPY उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Ahmedabad