Roshan Jasraj Jain v. ACIT, Central Circle 2 (2), Ahmedabad
[Citation -2016-LL-1007-113]
| Citation | 2016-LL-1007-113 |
|---|---|
| Appellant Name | Roshan Jasraj Jain |
| Respondent Name | ACIT, Central Circle 2 (2), Ahmedabad |
| Court | ITAT-Ahmedabad |
| Relevant Act | Income-tax |
| Date of Order | 07/10/2016 |
| Assessment Year | 2004-05 |
| Judgment | View Judgment |
| Bot Summary: | Notice of hearing was sent by Registered Post with Acknowledgement Due to the assessee on 08.07.2016 fixing the date of hearing on 06.10.2016. The said notice has been served upon the assessee on 11.07.2016 as is evident from the postal acknowledgment slip which is placed on record. When the case was called for hearing, none appeared on behalf of the assessee and neither any adjournment application was filed. 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. SMC-ITA No. 1792/Ahd/2013 Shri Roshan Jasraj Jain vs.ACIT AY : 2004-05 2 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 appeal to its original number for hearing on merits. In the result, the appeal of the assessee is dismissed in limine. |