Income Tax Appellate Tribunal - Ahmedabad
S.J. & S.P. Family Trust,, Ahmedabad vs Acit, Circle 11,, Ahmedabad on 7 November, 2016
आयकर अपीलीय अिधकरण,
अिधकरण अहमदाबाद यायपीठ 'ए' अहमदाबाद।
IN THE INCOME TAX APPELLATE TRIBUNAL
"A" BENCH, AHMEDABAD
BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER AND
SHRI MANISH BORAD, ACCOUNTANT MEMBER
आयकर अपील सं./ ITA No. 1993/Ahd/2013
िनधा रण वष / Assessment Year : 2009-10
S.J. & S.P. Family Trust, ACIT,
1st Floor, Popular House, Vs Circle-11,
Ahmedabad Ahmedabad
PAN : AAATS 5877 R
अपीलाथ /
अपीलाथ (Appellant) यथ
यथ /
थ (Respondent)
Assessee by : None
Revenue by : Shri K. Madhusudhan, Sr DR
सुनवाई क तारीख/ Date of Hearing : 07/11/2016
घोषणा क तारीख / Date of Pronouncement: 07/11/2016
आदेश/O R D E R
PER R.P. TOLANI, JUDICIAL MEMBER:-
This appeal by the assessee is directed against the order of the Learned Commissioner of Income-Tax (Appeals)-XVI, Ahmedabad dated 21.05.2013, passed for Assessment Year 2009-10.
2. Notice of hearing was sent by Registered Post with Acknowledgement Due to the assessee on 26.07.2016 fixing the date of hearing on 31.08.2016. On 31.10.2016, the case was adjourned to 07.11.2016. However, when the case was called for hearing today i.e. 07.11.2016, neither anybody appeared on behalf of the assessee nor any adjournment application was filed. This shows that the assessee is not interested in pursuing with its 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 (M.P.) and the decision of Hon'ble Delhi SMC-ITA No. 1993/Ahd/2013 S.J. & S.P. Family Trust vs. ACIT AY : 2009-10 2 Tribunal in the case of CIT vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Delhi), 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 its 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.
Order pronounced in the Court on 7th November, 2016 at Ahmedabad.
Sd/- Sd/-
MANISH BORAD R.P. TOLANI
(ACCOUNTANT MEMBER) (JUDICIAL MEMBER)
Ahmedabad; Dated 07/11/2016
*Biju T.
आदेश क ितिलिप अ ेिषत/Copy of the Order forwarded to :
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, TRUE COPY उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad