Khizer Impex Pvt. Ltd, Ahmedabad V. The Income Tax Officer, Ward 2(1)(2), Ahmedabad

CO 57/AHD/2015

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 3530 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 7 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 01-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 24-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I S.S. GODARA , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER KHIZER IMPEX PVT. LTD., 707, SAFAL PRELUDE, CORPORATE ROAD, PRAHALADNAGAR, AHMEDABAD PAN: AADCK0403B (CROSS OBJECTOR ) VS THE IT O , WARD - 2(1)(2) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI M UDIT NAGPAL , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 29 - 01 - 2 018 DATE OF PRONOUNCEMENT : 01 - 02 - 2 018 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS ASSESSEE S CROSS OBJECTION FOR A. Y. 2010 - 11 , AR I SES FROM ORDER OF THE CIT(A) - 2, AHMEDABAD DATED 10 - 1 2 - 2 014 , IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . C.O. NO. 57/AHD/2015 (IN I T A NO . 616 / A HD/20 15) A SS ESSMENT YEAR 2010 - 11 CO NO. 57/AHD/2015 (IN I.T.A NO. 616 /AHD/20 15) A.Y. 2010 - 11 PAGE NO KHIZER IMPEX PVT. LTD. VS. IT O 2 2. AT THE TIME OF HEARING, NONE APPEARED ON BEH ALF O F THE APPELLANT - ASSESSEE. LAST NOTICE DATED 27/12/2017 OF HEARIN G WAS SE NT TO THE ASSESSEE FIXING THE DATE OF HEARING ON 29/01/2018 AT THE ADDRESS INDICATED IN COLUMN NO. 10. DESPITE THIS, THE ASSE SSEE REMAINED UNREPRESENTED. IN THE AFOREMENTIONED PECUL IAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY 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 FILED. ACCORDINGLY THE ONLY ALTERNA TI VE LEFT IS TO DISMISS THE CROSS OBJECTION 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 IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER. 4. IN T HE RESULT, THE CROSS OBJECTION OF THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 01 - 0 2 - 201 8 SD/ - SD/ - ( S.S. GODARA ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATE D 01 /0 2 /2018 CO NO. 57/AHD/2015 (IN I.T.A NO. 616 /AHD/20 15) A.Y. 2010 - 11 PAGE NO KHIZER IMPEX PVT. LTD. VS. IT O 3 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,