IN INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER And SHRI MAHAVIR PRASAD, JUDICIAL MEMBER (ss) I.T(ss).A. No.19/Ahd/2014 (Assessment Year : Block period ended on 31.07.2011) Rasiklal D.Shah, HUF Dy.CIT Karta Bharat Rasiklal Shah Vs. Circle-2 Gr Floor, Ni,umbh Complex Ahmedabad CG Road, Ahmedabad .PAN/GIR No. : AAFHS 4228 H (Appellant) (Respondent) Appellant by : -None- Respondent by : Mrs. Vibha Bhalla, CIT-DR Date of Hearing 04/10/2016 Date of Pronounce ment 05/10/2016 ORDER PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER : This appeal by Assessee is directed against order of Commissioner of Income Tax(Appeals)-III, Ahmedabad dated 20/06/2013 for Block period ended on 31/07/2001. 2. Notice of hearing dated 29/07/2016 was served upon assessee by RPAD (as per evidence on record) fixing date for hearing on 05/09/2016. On that date, none appeared on behalf of assessee, IT(ss)A No.19/Ahd/2014 Rasiklal D.Shah HUF vs. Dy.CIT Block period ended on 31.07.2001 -2- however, adjournment application has been filed. Subsequently, on date of hearing, i.e. on 04/10/2016 also, none appeared on behalf of assessee nor any adjournment application has been filed on record. Under these circumstances, we presume that assessee is not interested in pursuing with its appeal. Therefore, in view of decision of Hon'ble Madhya Pradesh High Court in case of Estate of Late Tukojirao Holkar vs. CWT (1997) 223 ITR 480 (M.P.) and decision of Hon'ble Delhi Tribunal in case of CIT vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Delhi), we dismiss appeal of assessee in limine. 3. assessee may, if so advised, file application before this Tribunal for restoration of its appeal and hearing on merits by showing reasonable cause for not appearing before Tribunal on date of hearing. Bench, if so satisfied, may recall its order and restore appeal to its original number for hearing on merits. 4. In result, appeal of assessee is dismissed. This Order pronounced in Open Court on 5/10/2016 Sd/- Sd/- ( N.K. BILLAIYA ) ( MAHAVIR PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 5/10/2016 .T.C. NAIR, Sr. PS IT(ss)A No.19/Ahd/2014 Rasiklal D.Shah HUF vs. Dy.CIT Block period ended on 31.07.2001 -3- Copy of Order forwarded to : 1. Appellant 2. Respondent. 3. Concerned CIT 4.The CIT(A)-III, Ahmedabad 5. DR, ITAT, Ahmedabad 6. Guard file. BY ORDER, //True Copy// (Dy./Asstt.Registrar) ITAT, Ahmedabad 1. Date of dictation .. 04.10.16 (covered matter) 2. Date on which typed draft is placed before Dictating Member 4.10.16 3. Other Member 4. Date on which approved draft comes to Sr.P.S./P.S .. 5. Date on which fair order is placed before Dictating Member for pronouncement 6. Date on which fair order comes back to Sr.P.S./P.S . 6.10.16 7. Date on which file goes to Bench Clerk 6.10.16 8. Date on which file goes to Head Clerk ... 9. date on which file goes to Assistant Registrar for signature on order .. 10. Date of Despatch of Order Rasiklal D.Shah, HUF v. Dy.CIT, Circle-2, Ahmedabad