M/s. Oriental Prospecting Co., Ahmedabad V. DCIT, Central Circle-1(1), Ahmedabad

CO 55/AHD/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6421 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 16-10-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 01-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I MAHAVIR PRASAD , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M/S. ORIENT PROSPECTING CO. AHMEDABAD PAN: AAAFO5311A (APPELLANT) VS THE D CIT, CIRCLE - 1 (1) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI ALOK SINGH , CIT - D . R. ASSESSEE BY: NONE DATE OF HEARING : 14 - 10 - 2 019 DATE OF PRONOUNCEMENT : 16 - 10 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THESE THREE CROSS OBJECTIONS F OR A.Y. 2011 - 12 TO 2 013 - 14 , ARI SE FROM IT(SS)A NOS. 73, 77 & 78/AHD/2018. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF T HE APPELLANT - ASSESSEE. LAST OPPORTUNITY OF HEARING WAS GIVEN TO THE ASSESSEE FIXING THE DATE OF HEARING ON 14/10/2019 . DESPITE THIS, THE ASSE S SEE REMAINED UNREPRESENTED. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY CROSS OBJECTION NO S . 55, 59 & 60 / A HD/20 19 A SSESSMENT YEAR 2011 - 12 TO 2013 - 14 CO NO S . 55, 59 & 60 /AHD/20 19 A.Y. 2011 - 12 TO 2013 - 14 PAGE NO M/S. ORIENTAL PROSPECTING & CO. VS. D CIT 2 REPRESENTATION ON BEHALF OF THE ASSESSEE OR PETITION SEEKING TIME, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NO T SERIOUS IN PURSUING THE CROSS OBJECTION S FILED. ACCORDINGLY THE ONLY ALTERNATI VE LEFT IS TO DISMISS THE CROSS OBJECTIONS OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INCOME TAX VS. MULTI PLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT: 223 ITR480 (M.P.). 3. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON - REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY I F SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER. 4. IN THE RESULT, ALL THE CROSS OBJECTIONS OF THE ASSESSEE ARE DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 16 - 10 - 201 9 SD/ - SD/ - ( MAHAVIR PRASAD ) ( AMARJIT SINGH ) JUDICIAL MEMB ER ACCOUNTANT MEMBER AHMEDABAD : DATED 16 /10 /2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,