Aviskar Road Carriers Pvt.Ltd.,, ... vs Assessee

आयकर अपील य अ धकरण, अहमदाबाद यायपीठ 'बी', अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL " B " BENCH, AHMEDABAD ु द , लेखा सद य एवं ी कुल भारत, या यक सद य । सम ी अ नल चतव BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER And SHRI KUL BHARAT, JUDICIAL MEMBER

आयकर अपील सं./I.T.A. No.1978/Ahd/2011 ( नधा रण वष / Assessment Year : 2006-07) Aviskar Road Carriers Pvt.Ltd. बनाम/ The Income Tax Officer C/o.S.F.Tai & Associates (CAs) Vs. Ward-1(1) 416-417, Payal Complex 'C" Baroda Nr.Stock Exchange Bldg., Sayajigunj,Baroda-395005 थायी ले खा सं . /जीआइआर सं . / PAN/GIR No. : AADCA 9014 A (अपीलाथ% /Appellant) .. (&'यथ% / Respondent) अपीलाथ% ओर से / Appellant by : -None- &'यथ% क) ओर से/Respondent by : Shri B.L. Yadav, Sr.DR

सन ु वाई क) तार ख / Dat e of H e a r i ng 22/06/2015 घोषणा क) तार ख /Da t e of Pr o n o u n c em e n t 22/06/2015

आदे श / O R D E R

PER SHRI KUL BHARAT, JUDICIAL MEMBER :

This appeal by the Assessee is directed against the order of the Ld.Commissioner of Income Tax(Appeals)-I, Baroda ('CIT(A)' in short) dated 19/05/2011 pertaining to Assessment Year (AY) 2006-07. The Assessee has raised the following grounds of appeal:-

1. The Ld.CIT(A) erred in law and on facts in confirming the order of the Ld.AO directing him to recalculate penalty taking concealed income at Rs.20,00,850/- & levy penalty u/s.271(1)(c) of the IT act. The Ld.CIT(A) ought to have considered the submissions of the assessee on record.

2. The Appellant reserves right to add, amend or alter any or all the grounds of appeal on or before the date of hearing.

ITA No.1978/Ahd/2011 Aviskar road Carriers Pvt.Ltd. vs. ITO Asst.Year - 2006-07 -2-

2. At the time of hearing, none appeared on behalf of the appellant- assessee. Last notice has been issued on 18/05/2015 fixing the date of hearing on 22/06/2015 and the same was duly served upon the assessee (Regd- AD on record). Under these circumstances, we have no option but to dismiss the appeal since the assessee is not interested in pursuing with its appeal. Therefore, in view of Hon'ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holka vs. CWT (1997) 223 ITR 480 (M.P.) and of Hon'ble Delhi Tribunal decision 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 Open Court at the close of the hearing in the presence of the parties on Monday, the 22nd of June-2015 at Ahmedabad

Sd/- Sd/-

(अ नल चतव ु द ) (कुल भारत) लेखा सद य या यक सद य ( ANIL CHATURVEDI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 22/ 06 /2015 ट .सी.नायर, व. न.स./T.C. NAIR, Sr. PS ITA No.1978/Ahd/2011 Aviskar road Carriers Pvt.Ltd. vs. ITO Asst.Year - 2006-07 -3-

आदे श क! " त$ल%प अ&े%षत/Copy of the Order forwarded to :

1. अपीलाथ% / The Appellant

2. &'यथ% / The Respondent.

3. संब4ं धत आयकर आय6 ु त / Concerned CIT

4. आयकर आय6 ु त(अपील) / The CIT(A)-I, Baroda

5. 7वभागीय & त न4ध, आयकर अपील य अ4धकरण, अहमदाबाद / DR, ITAT, Ahmedabad

6. गाड; फाईल / Guard file.

आदे शानुसार/ BY ORDER,

स'या7पत & त //True Copy//

उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad

1. Date of dictation .. 22.6.15 (dictation-pad 1+ pages attached at the end of this File)

2. Date on which the typed draft is placed before the Dictating Member ...23.6.15

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.......23.6.15

7. Date on which the file goes to the Bench Clerk.....................23.6.15

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..................