Income Tax Appellate Tribunal - Ahmedabad
Landmark Credit & Insurance Mangers ... vs Cit, A'Bad-Ii, Ahmedabad on 23 January, 2017
आयकर अपील
य अ धकरण, अहमदाबाद यायपीठ 'बी', अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL
" B " BENCH, AHMEDABAD
सव ी आर.पी.तोलानी, या यक सद य एवं द प कुमार के डया, लेखा सद य के सम!।
BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER
And SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER
आयकर अपील सं./I.T.A. No.1274/Ahd/2014
( नधा रण वष / Assessment Year : 2009-10)
Landmark Credit & insurance बनाम/ CIT-II
Managers Pvt.Ltd. (now Vs. Ahmedabad
know as Express BPO
Services Pvt.Ltd.)
Opp. A.E.C. Nr.Gurudware
Thaltej Cross Road
S.G. Highway
Ahmedabad
थायी ले खा सं . /जीआइआर सं . / PAN/GIR No. : AAACL 7404 J
(अपीलाथ( /Appellant) .. ( )यथ( / Respondent)
अपीलाथ( ओर से / Appellant by : -None-
)यथ( क+ ओर से/Respondent by : Mr. James Kurian, Sr.DR
ु वाई क+ तार ख /
सन Date of Hearing 23/01/2017
घोषणा क+ तार ख /Date of Pronounce ment 23/01/2017
आदे श / O R D E R
PER PRADIP KUMAR KEDIA, AM:
This appeal by the Assessee is directed against the order of the Commissioner of Income Tax-II, Ahmedabad dated 30/03/2014 passed for Assessment Year 2009-10.
ITA No.1274/Ahd/2014Landmark Credit & Insurance Managers Pvt.Ltd. (now Knows as Express BPO Services Pvt.Ltd.vs. CIT Asst.Year - 2009-10 -2-
2. At the time of hearing, none appeared on behalf of the appellant- assessee. Notice was issued at the given address in Form No.36 (memorandum of appeal). However, it is marked on the envelope that service of notice has been 'refused'. 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 appeal filed. Accordingly the only alternative left is to dismiss the appeal 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 Holka 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.
ITA No.1274/Ahd/2014Landmark Credit & Insurance Managers Pvt.Ltd. (now Knows as Express BPO Services Pvt.Ltd.vs. CIT Asst.Year - 2009-10 -3-
4. In the result, the appeal of the Assessee is dismissed in limine.
This Order pronounced in Open Court on 23/01/2017
Sd/- Sd/-
(आर.पी.तोलानी) ( द प कुमार के डया)
या यक सद य लेखा सद य
( R.P. TOLANI ) ( PRADIP KUMAR KEDIA )
JUDICIAL MEMBER ACCOUNTANT MEMBER
Ahmedabad; Dated 23/ 01 /2017
ट .सी.नायर, व. न.स./T.C. NAIR, Sr. PS
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 आयु7त(अपील) / The CIT(A)-concerned
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 .. 23.1.17(covered case)
2. Date on which the typed draft is placed before the Dictating Member ...23.1.17
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....... 23.1.17
7. Date on which the file goes to the Bench Clerk.....................23.1.17
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..................