Income Tax Appellate Tribunal - Ahmedabad
Jashukantaben D.Soni L/H Of Late ... vs Income Tax Officer,Ward-5(4),, Baroda on 6 December, 2016
IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER आयकर अपील सं./ ITA Nos. 1774 & 1775/Ahd/2012 िनधा रण वष / Assessment Year : 1993-94 & 1994-95 Smt. Jashukantaben D. Soni, Income Tax Officer, L/h of Shri Dineshchandra J. Vs Ward - 5 (4), Soni, C/o. Nirav Patel & Co., Baroda 201-203, Siddharth Complex, Nr.Hotel Express, R.C. Dutt Road, Alkapuri, Baroda PAN : AGYPS 4368 P अपीलाथ / अपीलाथ (Appellant) यथ यथ / थ (Respondent) Assessee by : None Revenue by : G.C. Daxini, Sr DR सुनवाई क तारीख/ Date of Hearing : 06/12/2016 घोषणा क तारीख / Date of Pronouncement: 06/12/2016 आदेश/O R D E R These two appeals by the assessee are directed against the separate orders of the Learned Commissioner of Income-Tax (Appeals)-V, Baroda of even dated 02.05.2012 for Assessment Years 1993-94 & 1994-95 respectively.
2. Notice of hearing was sent by Registered Post with Acknowledgement Due to the assessee on 05.10.2016 fixing the date of hearing on 06.12.2016. The said notice has been served upon the assessee on 19.10.2016 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 her 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. SMC-ITA Nos. 1774 & 1775/Ahd/2012 SSmt. Jashukantaben D. Soni vs. ITO AY : 1993-1994 & 1994-1995 2 Multiplan India (Pvt.) Ltd., 38 ITD 320 (Delhi), I dismiss these appeals of the assessee in limine.
3. The assessee may, if so advised, file an application before this Tribunal for restoration of her appeals 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 these appeals to their original numbers for hearing on merits.
4. In the result, the appeals of the assessee are dismissed in limine.
Order pronounced in the Court on 6th December, 2016 at Ahmedabad.
Sd/-
R.P. TOLANI
(JUDICIAL MEMBER)
Ahmedabad; Dated 06/12/2016
*Biju T., Sr. PS
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