Pacific Pipes System Pvt. Ltd, Ahmedabad V. The DCIT Circle-3(1)(1), Ahmedabad

ITA 1021/AHD/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 2856 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 16-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AJAY PRATAP SINGH
• Keywords: Condonation of delay
• Section: 143(3)

Judgement Text

आयकरअपील यअ धकरण, अहमदाबाद यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ C’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFOREMs ANNAPURNA GUPTA, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं./ITA No.1021/AHD/2019 नधा रणवष /Asstt. Year: 2012-13 M/s. Pacific Pipes System Pvt. Ltd., 9-10, Sigma Corporate, Bodakdev, Ahmedabad. PAN: AAECP6371Q Vs. D.C.I.T., Circle-3(1)(1), Ahmedabad. (Applicant) (Respondent) Assessee by : None Revenueby : Shri Ajay Pratap Singh, CIT .D.R स ु नवाईक तार ख/Date of Hearing : 04/04/2022 घोषणाक तार ख/Date of Pronouncement: 06/05/2022 आदेश/O R D E R PER MADHUMITA ROY, JUDICIAL MEMBER: The instant appeal filed by the assessee is directed against the order dated 02.06.2017 passed by the Learned Commissioner of Income Tax(Appeals)-9, Ahmedabad, arising out of the order dated 24.0.2015 passed by the Assessing Officer under section 143(3) of the Income Tax Act, 1961(hereinafter referred to as ”the act”) for Assessment Year 2012-13. ITA no.1021/AHD/2019 A.Y. 2012-13 2 2. None appeared on behalf of the assessee at the time of call, neither any adjournment has been sought for. On the other hand on number of occasions the matter was fixed for hearing but it appears from the record available before us that no one appeared on behalf of the assessee to represent the case before the tribunal. Hence, having no other alternative we have decided to finalize the issue ex-parte. 3. It appears from the materials on record available before us that there is delay in preferring the instant appeal by the assessee before us. An affidavit affirmed by the Director of the company namely Rakshitbhai D Doshi has been filed in support of the Condonation of delay wherein the accurate financial crisis and closing of the factory of the premises since 13.03.2015 has been pleaded by the assessee but without any corroborating evidence to that effect. We, therefore, do not find any reason to condone the delay. 4. On the other hand it appears that no ground of appeal has been filed by the assessee while preferring the appeal and therefore on that count also the assessee’s appeal is found to be not maintainable. Hence the appeal is dismissed as not maintainable. 5. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the Court on 06/05/2022 at Ahmedabad. Sd/- Sd/- (ANNAPURNA GUPTA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER (True Copy) Ahmedabad; Dated 06/05/2022 Manish TRUE COPY ITA no.1021/AHD/2019 A.Y. 2012-13 3 आदेशक त ल प!े षत/Copy of the Order forwarded to : आदेशान ु सार /BY ORDER, उप/सहायकपंजीकार (Dy./Asstt.Registrar) आयकरअपील यअ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation :04/04/2022 (Dictated on dragon software by Hon’ble Member) 2. Date on which the typed draft is placed before the Dictating Member 3. Date on which the approved draft comes to the Sr.P.S./P.S. - 4. Date on which the fair order is placed before the Dictating Member for Pronouncement .................... 5. Date on which the file goes to the Bench Clerk .. : 06/05/2022 6. Date on which the file goes to the Head Clerk.................................. 7. The date on which the file goes to the Assistant Registrar for signature on the order.......................... Date of Despatch of the Order.................. 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धतआयकरआय ु त/ Concerned CIT 4. आयकरआय ु त(अपील) / The CIT(A) 5. !वभागीय $त$न ध, आयकरअपील यअ धकरण/ DR, ITAT, 6. गाड&फाईल / Guard file.