Shri Rasikbhai Bhikhabhai Patel, Ahmedabad V. ITO, Ward-6(1)(1), Ahmedabad

ITA 1005/AHD/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8500 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 20-01-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 20-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N K GOYAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ITA NO. 1005/AHD/2018 (ASSESSMENT YEAR : 2013-14) RASIKBHAI BHIKHABHAI PATEL 79, AJAY TENAMENTS, VASTRAL ROAD, AMRAIWADI, AHMEDABAD- 380026 VS. INCOME TAX OFFICER WARD-6(1)(1), AHMEDABAD [PAN NO. ACP PP9 109 E] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : --NONE-- RESPONDENT BY : SHRI N. K. GOYAL, SR. D.R. DATE OF HEARING 20/01/2020 DATE OF PRONOUNCEMENT 21/01/2020 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL FILED BY THE ASSESSEE IS AGAINST ORDER DATED 08.03.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)- 6, AHMEDABAD ARISING OUT OF THE ORDER DATED 23.03.2016 PASSED BY THE ITO, WA RD-6(1)(1), AHMEDABAD UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (H EREINAFTER REFERRED AS TO THE ACT) FOR THE ASSESSMENT YEAR 2013-14. 2. AT THE TIME OF HEARING OF THE INSTANT APPEAL NON E APPEARED ON BEHALF OF THE ASSESSEE NEITHER ANY ADJOURNMENT HAS BEEN SOUGHT FO R. APART FROM THAT WE FIND THAT IN THREE OCCASIONS THE APPELLANT DID NOT APPEARS BE FORE THE LD. CIT(A) ON THE DATE - 2 - ITA NO.1005/AHD/2018 RASIKBHAI BHIKHABHAI PATEL VS. ITO A.Y. 2013-14 OF HEARING. IN FACT, TWICE THE MATTER WERE ADJOURN ED BY THE LD. CIT(A) SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE, NEITHER ANY ADJ OURNMENT WAS SOUGHT FOR. IN THE THIRD OCCASION A NOTICE FOR HEARING SERVED UPON THE ASSESSEE WAS RETURNED BACK WITH A POSTAL ENDORSEMENT LEFT. HAVING NO OTHER ALTER NATIVE, THE LD. CIT(A) DISPOSED OF THE MATTER EX-PARTE. THUS, IT PRACTICALLY APPEAR S THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE MATTER. HENCE, WE FIND IT FIT AND PROPER TO CONFIRM THE ORDER PASSED BY THE LD. CIT(A) IMPUGNED BEFORE US. WE PASS ORDE RS ACCORDINGLY. 3. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 21 / 01 /20 20 SD/- SD/- ( AMARJIT SINGH ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 21/01/2020 TANMAY, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)- 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 20.01.2020 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 21.01.2020 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 21.01.2020 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 21.01.2020 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER