Appeal Details
Counselvise Citation
[2019] 112 COUNSELVISE.COM (IT) 6657 (ITAT-RAJKOT)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
6 year(s) 10 month(s) 17 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
27-02-2019
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
DB
Assessment Year
2009-2010
Appeal Filed On
09-04-2012
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ CONDUCTED THROUGH E-COURT AT AHMEDABAD ] BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ./ITA NO. 123/RJT/2012 ( / ASSESSMENT YEAR : 2009-10) M/S.QAWAREB SHIP MANAGEMENT LLC DUBAI C/O. SHANTIAL SHIPPING & CHARTERING PVT.LTD. C-6, NU-10/B, SHAKTI NAGAR GANDHIDHAM-KUTCH / VS. THE ITO (INTERNATIONAL TAXATION) PLOT NO.32, SECTOR NO.3 GANDHIDHAM-KUTCH ./ ./ PAN/GIR NO. : - ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE(ADJOURNMENT APPLICATION REJECTED) / RESPONDENT BY : SHRI PRAVEEN VERMA, SR.DR / DATE OF HEARING 25/02/2019 !'# / DATE OF PRONOUNCEMENT 27/02/2019 / O R D E R PER MAHAVIR PRASAD, JUDICIAL MEMBER: THE INSTANT APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER DATED 30.01.2012 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), GANDHINAGAR ARISING OUT OF THE ASSESSMENT ORDER DA TED 21.12.2009 PASSED BY THE ITO (INTERNATIONAL TAXATION), GANDHIDHAM-KUTCH UNDER SECTION 172(4) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED AS T O THE ACT) FOR THE ASSESSMENT YEAR 2009-10. 2. THIS APPEAL WAS INSTITUTED IN THE MONTH OF APRIL -2012 AND THEREAFTER APPEAL WAS ADJOURNED SEVERAL TIMES AT T HE REQUEST OF THE LD.AR. ITA NO.123/RJT/2012 M/S. QAWAREB SHIP MANAGEMENT-LLC DUBAI VS. ITO(IN T.TAXATION) ASST. YEAR - 2009-10 - 2 - 3. TODAY, THE LD.AR MOVED AN APPLICATION FOR ADJOUR NMENT ON THE GROUND THAT AR OF THE APPELLANT IS UNABLE TO REMAIN PRESENT DUE TO SOME MEDICAL EMERGENCY IN HIS FAMILY. 4. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE TO ARGUE THE MATTER. LAST NOTICE DATED 20/12/2018 WAS ISSUED TO THE ASSESSEE BY REGISTERED POST AS PER ADDRESS FURNISHED IN FORM NO.36. EARLIER, AS PER ASSESSEES REQUEST, CASE WA S ADJOURNED TO 07/11/2017. THEREAFTER, CASE WAS ADJOURNED TO 27/ 11/2018. AGAIN, CASE WAS ADJOURNED TO 02/01/2019 AND FINALLY THE CASE WA S ADJOURNED TO 25/02/2019. UNDER THESE CIRCUMSTANCES, IT CAN BE PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILE D. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF T HE 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.). 5. BEFORE PARTING, IT WOULD BE APPROPRIATE TO AD D 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. ITA NO.123/RJT/2012 M/S. QAWAREB SHIP MANAGEMENT-LLC DUBAI VS. ITO(IN T.TAXATION) ASST. YEAR - 2009-10 - 3 - 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE . THIS ORDER PRONOUNCED IN OPEN COURT ON 27/02/2019 SD/- SD/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDIC IAL MEMBER AHMEDABAD; DATED 27/02/2019 &.., .(.. / T.C. NAIR, SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. )*+ , / CONCERNED CIT 4. , ( ) / THE CIT(A)-(APPEALS), GANDHINAGAR 5. 012 ((*+ , *+# , !& /DR,ITAT, RAJKOT 6. 2=> ? / GUARD FILE. / BY ORDER, 0 ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) $%, !& / ITAT, RAJKOT 1. DATE OF DICTATION .. 26.2.19 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 27.2.19 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.28.2.19 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 28.2.19 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER
