Seema Jewellers Pvt.Ltd., Ahmedabad V. The Dy.CIT, Circle-8, Ahmedabad

ITA 1171/AHD/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 6142 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 06-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD , , BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO.1171/AHD/2015 ( / ASSESSMENT YEAR : 2011-12) SEEMA JEWELLERS PVT. LTD. 207-208 A, SAMIR COMPLEX, OPP. MUNICIPAL MARKET, C.G. ROAD, NAVRANGPURA, AHMEDABAD / VS. THE DCIT CIRCLE-8, AHMEDABAD # ./ $ ./ PAN/GIR NO. : AAHCS7780B ( #% / APPELLANT ) .. ( & #% / RESPONDENT ) #% ' / APPELLANT BY : NONE & #% ( ' / RESPONDENT BY : SHRI DINESH SINGH, SR.DR )* ( + / DATE OF HEARING 30/01/2018 ,-./ ( + / DATE OF PRONOUNCEMENT 01 /02/2018 0 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTAN CE OF THE ASSESSEE AGAINST THE APPELLATE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-9, AHMEDABAD [CIT(A) IN SHORT] DATED 20/03/2015 RELEVANT TO ASSESSMENT YEAR (AY) 2011-12. ITA NO.1171/AHD /2015 SEEMA JEWELLERS PVT. LTD. VS. DCIT ASST.YEAR 2011-12 - 2 - 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHA LF OF THE APPELLANT- ASSESSEE. NOTICE WAS SERVED TO THE ASSESSEE BY RE GISTERED POST (AD ON RECORD) AS PER ADDRESS FURNISHED IN FORM NO.36. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN TH E ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSESSEE OR PETITIO N SEEKING TIME, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS T O 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 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 REASONABLE CAU SE 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, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . THIS ORDER PRONOUNCED IN OPEN COURT ON 01 / 02/2018 SD/- SD/- ( ) ( ) ( RAJPAL YADAV ) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 01/02/2018