Bhagwatilal Rameshchandra Shah v. The Income-tax Officer, Ward-2(2), Surat
[Citation -2016-LL-0926-25]
| Citation | 2016-LL-0926-25 |
|---|---|
| Appellant Name | Bhagwatilal Rameshchandra Shah |
| Respondent Name | The Income-tax Officer, Ward-2(2), Surat |
| Court | ITAT-Ahmedabad |
| Relevant Act | Income-tax |
| Date of Order | 26/09/2016 |
| Assessment Year | 2008-09 |
| Judgment | View Judgment |
| Keyword Tags | registered post |
| Bot Summary: | Notice of hearing was sent by Registered Post with Acknowledgement Due to the assessee on 01.08.2016 fixing the date of hearing on 26.09.2016, which was returned by the Postal Authorities unserved with the remarks left. No change of address has been provided by the assessee. This shows that the assessee is not interested in pursuing with his appeal. In view of the decision of Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 and the decision of Hon'ble Delhi Tribunal in the case of CIT vs. Multiplan India Ltd., 38 ITD 320, I dismiss the appeal of the assessee in limine. The assessee may, if so advised, file an application before this Tribunal for restoration of his 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 appeals to its original number for hearing on merits. In the result, the appeal of the assessee is dismissed in limine. |