Smt. Gunvantiben Hasmukhlal Shah, Ahmedabad V. The Asstt. Commissioner of Income Tax, Range-5(1), Ahmedabad

ITA 1148/AHD/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2028 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 03-12-2019
• Assessment Year: 2011-2012
• Appeal Filed On: 11-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N K GOYAL
• Keywords: Reasonable cause
• Section: 271D; 271E; 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH BEFORE: SHR I MAHAVIR PRASAD , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SMT. GUNVANTIBEN HASMUKHLAL SHAH, E/80, AYOJANNAGAR SOCIETY, NR. DR. JIVRAJ MEHTA HOSPITAL, PALDI, AHMEDABAD - 380007 PAN: ADZPS9983J (APPELLANT) VS THE ACIT, RANGE - 5( 1 ) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI N.K. GOYAL , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 03 - 12 - 2 019 DATE OF PRONOUNCEMENT : 04 - 12 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEM BER : - THESE TWO APPEAL S FILED BY ASSESSEE FOR A.Y. 2011 - 12 , ARI SE FROM ORDER OF THE CIT(A) - 5, AHMEDABAD DATED 16 - 01 - 2 017 , IN PROCEEDINGS UNDER SECTION 271E & 271D OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. AT THE TIME OF HEARING, NONE APPEARE D ON BEHALF OF T HE APPELLANT - ASSESSEE. LAST OPPORTUNITY OF HEARING WAS GIVEN TO THE ASSESSEE FIXING THE DATE OF HEARING ON 03 /12/2019 . DESPITE THIS, THE ASSE SSEE REMAINED UNREPRESENTED. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE , IN THE ABSENCE OF ANY I T A NO S . 1148 & 1149 / A HD/20 17 A SSESSMENT YEAR 2011 - 12 I.T.A NO S . 1148 & 1149 /AHD/20 17 A.Y. 2011 - 12 PAGE NO SMT. GUNVANTIBEN HASMUKHLAL SHAH VS. ACIT 2 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 S FILED. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL S OF THE ASSE SSEE 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, BOTH THE APPE AL S OF THE ASSESSEE ARE DISMISS ED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 04 - 12 - 201 9 SD/ - SD/ - ( MAHAVIR PRASAD ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 04 /12 /2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,