Income Tax Appellate Tribunal - Ahmedabad
Aaspas Multimedia Ltd.,, Ahmedabad vs The Dy.Cit, Circle-1, Ahmedabad on 2 January, 2018
आयकर अपील य अ धकरण, अहमदाबाद यायपीठ 'ए', अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL " A " BENCH, AHMEDABAD सव ी राजपाल यादव, या यक सद य एवं द प कुमार के डया, लेखा सद य के सम ।
BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1420 & 1421/Ahd/2015 ( नधा रण वष / Assessment Years : 2010-11 & 2011-12) Aaspas Multimedia Ltd. बनाम/ The Income Tax Officer 607, Sakar - I, Vs. Ward-1(1) Nr.Gandhigram Railway Ahmedabad/ Station Dy.CIT, Circle-1, Ahd.
Ellis Bridge, Ahmedabad-380 006 थायी ले खा सं . /जीआइआर सं . / PAN/GIR No. : AABCA 3153 A (अपीलाथ% /Appellant) .. ( &यथ% / Respondent) अपीलाथ% ओर से /Appellant by : None &यथ% क( ओर से/Respondent by : Dr.Jayant Jhaveri, Sr.DR ु वाई क( तार ख / सन Date of Hearing 02/01/2018 घोषणा क( तार ख /Date of Pronounce ment 02 /01/2018 आदे श / O R D E R PER PRADIP KUMAR KEDIA - AM:
The captioned appeals have been filed at the instance of the assessee against the separate orders of the Commissioner of Income Tax(Appeals)-I/6, Ahmedabad [CIT(A) in short] dated 18/02/2015 and 11/02/2015 relevant to Assessment Years (AYs) 2010-11 & 2011-12.
2. At the time of hearing, none appeared on behalf of the appellant- assessee. Notice was served to the assessee by Registered Post (AD on ITA Nos.1420 & 1421/Ahd/2015 Aaspas Multimedia Ltd. vs. ITO/Dy.CIT Asst.Years - 2010-11 & 2011-12 -2- record) as per address furnished in Form No.36. In the aforementioned peculiar facts and circumstances of the case, in the absence of any representation on behalf of the assessee or petition seeking time, it can be safely presumed that the assessee is not serious in pursuing the appeals filed. Accordingly the only alternative left is to dismiss both the appeals of the assessee in limine. Support is drawn from the order of the Tribunals in Commissioner of Income Tax vs. Multi Plan India (P)Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holkar vs. CWT: 223 ITR 480 (M.P.).
3. Before parting, it would be appropriate to add that in case the assessee is able to show that there existed a reasonable cause for non- representation on the date of hearing, it would be at liberty, if so advised, to pray for a recall of this order.
4. In the result, both the appeals of the Assessee are dismissed in limine.
This Order pronounced in Open Court on 02/ 01/2018
Sd/- Sd/-
(राजपाल यादव) ( द प कुमार के डया)
या यक सद य लेखा सद य
(RAJPAL YADAV) ( PRADIP KUMAR KEDIA )
JUDICIAL MEMBER ACCOUNTANT MEMBER
Ahmedabad; Dated 02/ 01 /2018
ट .सी.नायर, व. न.स./T.C. NAIR, Sr. PS ITA Nos.1420 & 1421/Ahd/2015 Aaspas Multimedia Ltd. vs. ITO/Dy.CIT Asst.Years - 2010-11 & 2011-12 -3- आदे श क ! त#ल$प अ%े$षत/Copy of the Order forwarded to :
1. अपीलाथ% / The Appellant
2. &यथ% / The Respondent.
3. संबं5धत आयकर आयु7त / Concerned CIT
4. आयकर आय7 ु त(अपील) / The CIT(A)-1/6, Ahmedabad
5. 8वभागीय त न5ध, आयकर अपील य अ5धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड फाईल / Guard file.
आदे शानुसार/ BY ORDER, स&या8पत त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad
1. Date of dictation .. 2.1.2018
2. Date on which the typed draft is placed before the Dictating Member ...2.1.2018
3. Other Member...
4. Date on which the approved draft comes to the Sr.P.S./P.S.................
5. Date on which the fair order is placed before the Dictating Member for pronouncement......
6. Date on which the fair order comes back to the Sr.P.S./P.S.......3.1.2018
7. Date on which the file goes to the Bench Clerk.....................3.1.2018
8. Date on which the file goes to the Head Clerk..........................................
9. The date on which the file goes to the Assistant Registrar for signature on the order..........................
10. Date of Despatch of the Order..................