Shri Maheshbhai Purshottambhai Patel, Anand V. The ITO, Ward-1, Anand

ITA 1224/AHD/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2010 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 11-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ./ I.T.A. NO.1224/AHD/2018 ( / ASSESSMENT YEAR: 2010-11) SHRI MAHESHBHAI PURSHOTTAMBHAI PATEL PROP: M/S. AMBICA GARAGE, OPP: GOPI CINEMS, NEAR TOWN HALL, ANAND / VS. ITO WARD-1, ANAND ./ ./ PAN/GIR NO. : ADU PP4 381 L ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI MUDIT NAGPAL, SR. DR / DATE OF HEARING 07/08/2019 !'# / DATE OF PRONOUNCEMENT 06/09/2019 $%/ O R D E R PER AMARJIT SINGH - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE CIT(A)4, AHMEDABA D (CIT(A)) IN SHORT), DATED 24.08.2017 ARISING IN THE ASSESSME NT ORDER DATED 01.03.2013 PASSED BY THE ASSESSING OFFICER (AO) UND ER S. 143(3) OF THE INCOME TAX ACT, 1961 (THE ACT) CONCERNING A.Y. 2010-11. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHA LF OF THE APPELLANT-ASSESSEE. CASE FILE REVEALS THAT THE REG ISTRY HAS ALREADY SENT AN RPAD NOTICE DATED 08.07.2019 TO ASSESSEE. NONE APPEARED ITA NO. 1224/AHD/2018[SHRI MAHESHBHAI PURSHOTTAMBHAI PATEL VS. ITO] A.Y. 2010-11 - 2 - FOR ASSESSEE ON EARLIER OCCASION ALSO WITHOUT ANY I NTIMATION. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSE SSEE OR PETITION SEEKING TIME, IT CAN BE PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY THE ONLY A LTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. S UPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INCOME TAX VS. MULTI PLAN INDIA (P)LTD.; 38 ITD 320 (DEL) AND ESTA TE 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 REASO NABLE CAUSE FOR NON-REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY, IF SO ADVISED, TO SEEK FOR A RECALL OF THIS ORDER. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMIS SED IN LIMINE . SD/- SD/- (MAHAVIR PRASAD) (AMAR JIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 06/09/2019 TANMAY TRUE COPY !' #' / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. $ / ASSESSEE 3. ) *+ , / CONCERNED CIT 4. ,- / CIT (A) 5. 012 33*+, *+#, 56$)$ / DR, ITAT, AHMEDABAD 6. 289 : / GUARD FILE. BY ORDER / $% , ;/5 *+#, 56$)$ < THIS ORDER PRONOUNCED IN OPEN COURT ON 0 6/09/2019