Smt. Varshaben J. Patel,, Ahmedabad v. The Income Tax Officer, Ward-6(4),, Ahmedabad

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH AHMEDABAD BEFORE SHRI R.P. TOLANI JUDICIAL MEMBER ./ ITA NO. 05/AHD/2014 / ASSESSMENT YEAR : 2010-11 VARSHABEN J. PATEL 63 RAJDHANI BUNGALOWS ISANPUR ROAD AHMEDABAD-50 PAN : AIQPP 8666 D VS INCOME TAX OFFICER WARD 6 (4) AHMEDABAD / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI RAHUL KUMAR SR DR / DATE OF HEARING : 28/09/2016 / DATE OF PRONOUNCEMENT: 28/09/2016 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX AHMEDABAD-III AHMEDABAD DATED 28.11.2013 FOR ASSESSMENT YEAR 2010-11 PASSED U/S 263 OF THE INCOME-TAX ACT. 2. NOTICE OF HEARING WAS SENT BY REGISTERED POST WI TH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 26.08.2016 F IXING THE DATE OF HEARING ON 28.09.2016. THE SAID NOTICE HAS BEEN SE RVED UPON THE ASSESSEE ON 30.08.2016 AS IS EVIDENT FROM THE POSTAL ACKNOWLEDG MENT SLIP WHICH IS PLACED ON RECORD. WHEN THE CASE WAS CALLED FOR HE ARING NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN P URSUING WITH HER APPEAL. THEREFORE IN VIEW OF THE DECISION OF HON'BLE MADHY A 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 I N THE CASE OF CIT VS. SMC-ITA NO. 05/AHD/2014 VARSHABEN J. PATEL VS. ITO AY : 2010-11 2 MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DELHI) I DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 3. THE ASSESSEE MAY IF SO ADVISED FILE AN APPLICA TION BEFORE THIS TRIBUNAL FOR RESTORATION OF HER APPEAL AND HEARING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBU NAL ON THE DATE OF HEARING. THE BENCH IF SO SATISFIED MAY RECALL IT S ORDER AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER FOR HEARING ON MERITS . 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 28 TH SEPTEMBER 2016 AT AHMEDABAD. SD/- R.P. TOLANI (JUDICIAL MEMBER) AHMEDABAD; DATED 28/09/2016 *BIJU T. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. / DR ITAT AHMEDABAD 6. / GUARD FILE . / BY ORDER TRUE COPY / ( DY./ASSTT.REGISTRAR) / ITAT AHMEDABAD