M/s. Ashirwad Developers, Ahmedabad V. The Dy.CIT, Circle-9, Ahmedabad

ITA 1012/AHD/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8278 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 22-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V K SINGH
• Keywords: Reasonable cause
• Section: 143(3); 15

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH BEFORE: SHR I MAHAVIR PRASAD , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M/S. ASHIRWAD DEVELOPERS, DEV RESIDENCY, OPP. NIRMAN HOMES, NEW S.G. ROAD, GOTA, AHMEDABAD PAN: AAQFA3704M (APPELLANT) VS THE D CIT, CIRCLE - 9 , AHMEDABAD - 380015 (RESPONDENT) REVENUE BY : S H RI V.K. SINGH , SR. D . R . ASSESSEE BY: NONE DATE OF HEARING : 31 - 10 - 2 017 DATE OF PRONOUNCEMENT : 31 - 10 - 2 017 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS ASSESSEE S A PPEAL FOR A. Y. 2010 - 11 , AR I SES FROM ORDER OF THE CIT(A) - 4, AHMEDABAD DATED 03 - 03 - 2015 , IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . I T A NO . 1012 / A HD/20 15 A SS ESSMENT YEAR 2011 - 12 I.T.A NO. 1012/AHD/2015 A.Y. 2011 - 12 PAGE NO M/S. AS HIRWAD DEVELOPERS VS. D CIT 2 2. AT THE TIME OF HEARING, NONE APPEARED ON BEH ALF OF THE APPELLANT - ASSESSEE. LA ST NOTICE OF HEARIN G WAS SENT TO THE ASSESSEE ON 28/09 /2017 FIXING THE DATE OF HEARING ON 31/10 /2017 AT THE ADDRESS INDICATED IN COLUMN NO. 10. DESPITE THIS, THE ASSESSEE REMAINED UNREPRESEN TED. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF TH E 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 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 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 THE RESULT, THE APPE AL OF THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 31 - 10 - 201 7 SD/ - SD/ - ( MAHAVIR PRASAD ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 3 1 /10 /2017 I.T.A NO. 1012/AHD/2015 A.Y. 2011 - 12 PAGE NO M/S. AS HIRWAD DEVELOPERS VS. D CIT 3 / COPY OF ORDER FOR WARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,