Entire Ceramics Pvt. Ltd, Ahmedabad V. The ITO, Ward-2(1)(1), Ahmedabad

ITA 1013/AHD/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1122 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 09-12-2019
• Assessment Year: 2013-2014
• Appeal Filed On: 23-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DEELIPKUMAR

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ./ITA NO. 1013/AHD/2018 ( / ASSESSMENT YEAR : 2013-14) ENTIRE CERAMICS PVT.LTD. 301, PARISHRAM ELEGANCE NR.S,.G. HIGHWAY SOLA BRIDGE SCIENCE CITY ROAD SOLA, AHMEDABAD-380 060 / VS. THE INCOME TAX OFFICER WARD-2(1)(1) AHMEDABAD-380 013 ./ ./ PAN/GIR NO. : AADCE 0596 R ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI DEELIP KUMAR, SR.DR / DATE OF HEARING 09/12/2019 !'# / DATE OF PRONOUNCEMENT 12/12/2019 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)2, AHMEDABAD [CIT(A) IN SHORT] VIDE APPEAL NO.CIT(A)- 2/130/ITO,WD.2(1)(1)/2016-17 DATED 12/03/2018 ARISI NG IN THE ASSESSMENT ORDER PASSED UNDER S.143(3) OF THE INCO ME TAX ACT, 1961(HEREINAFTER REFERRED TO AS 'THE ACT') DATED 2 8/03/2016 RELEVANT TO ASSESSMENT YEAR (AY) 2013-14. ITA NO.1013/AHD/2018 ENTIRE CERAMICS PVT.LTD. VS. ITO ASST .YEAR - 2013-14 - 2 - 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE. NOTICE WAS SENT TO THE ASSESSEE BY REGI STERED POST (AD ON RECORD RG 226462116 IN) AS PER ADDRESS FURNISHED IN FORM NO.36 WHICH WAS RETURNED WITH POSTAL AUTHORITIES REMARKS LEFT. NO OTHER ADDRESS FOR SERVICE OF NOTICE HAS BEEN PROVIDED BY THE ASSESSEE. IT WAS THE BOUNDEN DUTY OF THE ASSESSEE TO MOVE REVISED AP PEAL MEMO (FORM NO.36) IN TERMS OF RULE 9A OF INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963. THE ASSESSEE HAS FAILED TO DO SO. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IT CAN BE PR ESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACC ORDINGLY, THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE AS SESSEE IN LIMINE . SUPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISS IONER OF INCOME TAX VS. MULTI PLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT: 223 ITR 480 (M.P.). 3. BEFORE PARTING, IT WOULD BE APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE EXISTED A REASO NABLE CAUSE FOR NON- REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY, IF SO ADVISED, TO SEEK FOR A RECALL OF THIS ORDER WITHIN THE PRESC RIBED TIME. ITA NO.1013/AHD/2018 ENTIRE CERAMICS PVT.LTD. VS. ITO ASST .YEAR - 2013-14 - 3 - 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE . THIS ORDER PRONOUNCED IN OPEN COURT ON 12/12/2019 SD/- SD/- ( RAJPAL YADAV ) ( WASEE M AHMED ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 12/12/2019 &.., .(.. / T.C. NAIR, SR. PS !'#' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT 2. / THE RESPONDENT. 3. )*+ , / CONCERNED CIT 4. , ( ) / THE CIT(A)-2, AHMEDABAD 5. /01 ((*+ , *+# , ) / DR, ITAT, AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER, / ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION 12.12.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ..12.12.2019 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 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.12.12.19 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 12.12.19 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