Smt. Kiranben Sunil Sewani, Ahmedabad V. The Dy.Commissioner of Income Tax,Circle-1(3), Ahmedabad

ITA 1132/AHD/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0436 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 02-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD - BENCH D BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ./ ITA NO.1131/AHD/2016 / ASSTT. YEAR: 2011-2012 SMT.BHARATIBEN PRAHLADBHAI SEWANI 45, ASHWAMEGH BUNGALOWS-III NR. SOMESHWAR DERASAR SATELLITE ROAD AHMEDABAD 380 015. VS. DCIT, CENT.CIR.1(3) AHMEDABAD. ./ ITA NO.1132/AHD/2016 / ASSTT. YEAR: 2011-2012 SMT.KIRANBEN SUNIL SWEANI 45, ASHWAMEGH BUNGALOWS-III NR. SOMESHWAR DERASAR SATELLITE ROAD AHMEDABAD 380 015. VS. DCIT, CENT.CIR.1(3) AHMEDABAD. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI VINOD TANWANI, SR.DR ! / DATE OF HEARING : 27/08/2019 '#$ ! / DATE OF PRONOUNCEMENT: 11/09/2019 %& / O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: PRESENT TWO APPEALS ARE DIRECTED AT THE INSTANCE OF THE REVENUE AGAINST SEPARATE ORDERS OF THE LD.CIT(A)-11, AHMEDA BAD DATED 16.11.2015 AND 26.11.2015 PASSED FOR ASSTT.YEAR 201 1-12. ITA NO.1131 AN 1132/AHD/2016 2 2. REGISTRY HAS POINTED OUT THAT BOTH THE APPEALS A RE TIME BARRED BY 35 DAYS. A DEFECT MEMO WAS ISSUED TO THE ASSESSEE ALONG WITH ACKNOWLEDGEMENT OF FILING OF THE APPEALS. THESE AP PEALS ARE ON THE BOARD SINCE 19TH FEB. 2018. EARLIER, SHRI P.M. MEH TA, ADVOCATE APPEARED ON BEHALF OF THE ASSESSEE, BUT THEREAFTER, HE WITHDREW POWER OF ATTORNEY AND PLEADED NO INSTRUCTION FROM THE CLI ENTS. NOTICES TO THE ASSESSEES WERE ISSUED TO THE RPAD, BUT NO ONE HAS C OME PRESENT. THE ASSESSEES HAVE NOT FILED ANY APPLICATION FOR CONDON ATION OF DELAY, AND HAVE NOT REMOVED OBJECTION RAISED BY THE REGISTRY. IN THE ABSENCE OF ANY APPLICATION MOVED BY THE ASSESSEES FOR CONDONAT ION OF DELAY, THE APPEALS CANNOT BE ENTERTAINED AND DESERVES TO BE DI SMISSED BEING TIME BARRED. ACCORDINGLY, THEY ARE DISMISSED. 3. IN THE RESULT, APPEALS OF THE ASSESSEES ARE IS D ISMISSED. ORDER PRONOUNCED IN THE COURT ON 11 TH SEPT., 2019 AT AHMEDABAD. SD/- SD/- (AMARJIT SINGH) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 11/09/2019