Monika V. Chaudhary, Ahmedabad V. The Income Tax Officer, Ward-6(1)(1), Ahmedabad

ITA 1250/AHD/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5245 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 22-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I MAHAVIR PRASAD , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER MONIKA V. CHAUDHARY, PROP. OF M/S. M.V. ENTERPRISE, 15, JAY VIJAY ESTATE, B/H, AAKASH VIKAS ESTA T E, RAKHIAL, AHMEDABAD - 380023 PAN: AHLPC2364B (APPELLANT) VS THE IT O , WARD - 6( 1 )(1) , AHMEDABAD - 380009 (RESPONDENT) REVENUE BY : S H RI MUDIT NAGPAL , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 11 - 01 - 2 019 DATE OF PRONOUNCEMENT : 16 - 01 - 2 019 / ORDER P ER : AMARJIT SING H, ACCOUNTANT MEMBER : - THIS ASSESSEE S APPEAL F OR A.Y. 2012 - 13 , ARI SES FROM ORDER OF THE CIT(A) - 6, AHMEDABAD DATED 28 - 02 - 2 017 , IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. AT THE TIME OF HEARING, NONE APPEA RED ON BEHALF OF THE APPELLANT - ASSESSEE. LAST NOTICE OF HEARIN G WAS SENT TO THE ASSESSEE ON 20/12/2018 FIXING THE DATE OF HEARING ON 11/01/2019 AT THE ADDRESS INDICATED IN COLUMN NO. 10. DESPITE THIS, THE I T A NO . 1250 / A HD/20 17 A SSESSMENT YEAR 2012 - 13 I.T.A NO. 1250 /AHD/20 17 A.Y. 2012 - 13 PAGE NO MONIKA V. CHAUDHARY VS. IT O 2 ASSESSEE REMAINED UNREPRESENTED. IT IS FURTHER SEE N THAT THE SAID NOTICE HAS NOT COME BACK UN - SERVED. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY 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 FILED. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO 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 (DE L) 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 LIBERT Y IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER. 4. IN THE RESULT, THE APPE AL OF THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 16 - 01 - 201 9 SD/ SD/ - ( MAHAVIR PRASAD ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 16 /01/2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,