Khursheedahmed Mehmood Khan Mewati, Ankleshwar V. The Income tax Officer,Ward-4, Bharuch

ITA 1024/AHD/2013

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9786 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 29-11-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 12-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH BEFORE: SHR I R.P. TOLANI , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER KHURSHEEDAHMED MEHMOOD KHAN MEWATI, PROP OF MEWAT GOLDEN TRANSPORT, SHOP NO. 1, SAGAR COMPOUND, RAJPIPLA CHOKDI, ANKLESHWAR - 393001 PAN: ADVPM2767N (APPELLANT) VS THE ITO, WARD - 4, BHARUCH (RESPONDENT) REVENUE BY : S H RI JAMES KURIAN , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 29 - 11 - 2 016 DATE OF PRONOUNCEMENT : 09 - 12 - 2 016 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT M EMBER : - THIS ASSESSEE S APPEAL FOR A.Y. 2008 - 09 , AR ISES FROM ORDER OF THE CIT(A) - IV, BARODA DATED 11 - 01 - 2013 IN APPEAL NO. CAB/IV - I T A NO . 1024 / A HD/20 13 A SSESS MENT YEAR 200 8 - 09 I.T.A NO. 1024 /AHD/20 13 A.Y. 2008 - 09 PAGE NO KHURSHEED AHMED MEHMOOD KHAN MEWATI PROP. OF MEWAT GOLDEN TRANSPORT 2 127/2011 - 12 , IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. AT THE TIME OF HEAR ING, NONE APPEARED ON BEHALF OF THE APPELLANT - ASSESSEE. O N PREVIOUS OCCASION, I.E. ON 13/07/2016 ALSO ASSESSEE DID NOT APPEAR. LAST NOTICE OF HEARIN G WAS SENT TO THE ASSESSEE ON 04/11 /2016 FIXING THE DATE OF HEARING ON 2 9/11 /2016 AT THE ADDRESS INDICATED I N COLUMN NO. 10. DESPITE THIS, THE ASSESSEE REMAINED UNREPRESENTED. IT IS FURTHER SEEN THAT THE SAID NOTICE HAS NOT COME BACK UN - SERVED. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF T HE 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. I.T.A NO. 1024 /AHD/20 13 A.Y. 2008 - 09 PAGE NO KHURSHEED AHMED MEHMOOD KHAN MEWATI PROP. OF MEWAT GOLDEN TRANSPORT 3 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 09 - 12 - 201 6 SD/ - SD/ - ( R.P. TOLANI ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 09 /12 /2016 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,