Shri Hitesh Dineshbhai Patel, Gandhinagar V. The Income tax Officer, Ward-2, Gandhinagar

ITA 1005/AHD/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 6166 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 21-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 143(3); 15

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SHR I S.S. GODARA , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI HITESH DINESHBHAI PATEL, 136, SUPERMALL 2, NEAR GH 0 CIRCLE, INFOCITY, GANDHINAGAR - 382009 PAN: AHJPP8563D (APPELLANT) VS THE IT O , WARD - 2 , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI PRASOON KABRA , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 05 - 02 - 2 018 DATE OF PRONOUNCEMENT : 08 - 02 - 2 018 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS ASSESSEE S APPEAL FOR A. Y. 2010 - 11 , ARI SES FROM ORDER OF THE CIT(A), GANDHINAGAR DATED 18 - 1 2 - 2 014 , IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT - ASSESSEE. LAST OPPORTU NITY OF HEARIN G ON 05/02/2018 WAS GIVEN TO THE I T A NO . 1005 / A HD/20 15 A SS ESS MENT YEAR 2010 - 11 I.T.A NO. 1005 /AHD/20 15 A.Y. 2010 - 11 PAGE NO SHRI HITESH DINESHBHAI PATEL VS. IT O 2 ASSESSEE AFTER INTIMATING BOTH THE PARTIES ON 25/09/2017 . DESPITE THIS, THE ASS ESSEE REMAINED UNREPRESENTED . IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY REPRESENTA TION ON BEHALF OF THE ASSESSEE OR PETITION SEEKING TIME, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FRO M 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 SHO W 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 THE RESULT, THE APPE AL OF THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 08 - 02 - 201 8 SD/ - SD/ - ( S.S. GODARA ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 08 /02 /2018 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3 . CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. I.T.A NO. 1005 /AHD/20 15 A.Y. 2010 - 11 PAGE NO SHRI HITESH DINESHBHAI PATEL VS. IT O 3 BY ORDER/ , / ,