Landmark Credit & Insurance Mangers Pvt. Ltd. (Now known as Express BPO Services Pvt. Ltd. ), Ahmedabad V. The CIT, A'bad-II, Ahmedabad

ITA 1274/AHD/2014

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9481 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 23-01-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 01-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD .., , !' BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO.1274/AHD/2014 ( / ASSESSMENT YEAR : 2009-10) LANDMARK CREDIT & INSURANCE MANAGERS PVT.LTD. (NOW KNOW AS EXPRESS BPO SERVICES PVT.LTD.) OPP. A.E.C. NR.GURUDWARE THALTEJ CROSS ROAD S.G. HIGHWAY AHMEDABAD / VS. CIT-II AHMEDABAD % ./ ./ PAN/GIR NO. : AAACL 7404 J ( %( / APPELLANT ) .. ( )%( / RESPONDENT ) %(* / APPELLANT BY : -NONE- )%(+* / RESPONDENT BY : MR. JAMES KURIAN, SR.DR ,+ / DATE OF HEARING 23/01/2017 -./+ / DATE OF PRONOUNCEMENT 23/01/2017 / O R D E R PER PRADIP KUMAR KEDIA, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME TAX-II, AHMEDABAD DATED 30/0 3/2014 PASSED FOR ASSESSMENT YEAR 2009-10. ITA NO.1274/AHD /2014 LANDMARK CREDIT & INSURANCE MANAGERS PVT.LTD. (NOW KNOWS AS EXPRESS BPO SERVICES PVT.LTD.VS. CIT ASST.YEAR 2009-10 - 2 - 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE. NOTICE WAS ISSUED AT THE GIVEN ADDRESS IN FORM NO.36 (MEMORANDUM OF APPEAL). HOWEVER, IT IS MARKED ON T HE ENVELOPE THAT SERVICE OF NOTICE HAS BEEN REFUSED. IN THE AFO REMENTIONED 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 PURSUI NG 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 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT: 2 23 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. ITA NO.1274/AHD /2014 LANDMARK CREDIT & INSURANCE MANAGERS PVT.LTD. (NOW KNOWS AS EXPRESS BPO SERVICES PVT.LTD.VS. CIT ASST.YEAR 2009-10 - 3 - 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS D ISMISSED IN LIMINE . THIS ORDER PRONOUNCED IN OPEN COURT ON 23/01/2017 SD/- SD/- ( ..) ( ) ( R.P. TOLANI ) ( PR ADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 23/ 01 /2017 3..,.../ T.C. NAIR, SR. PS !'#$#! / COPY OF THE ORDER FORWARDED TO : 1. %( / THE APPELLANT 2. )%( / THE RESPONDENT. 3. 456 7 / CONCERNED CIT 4. 7 ( ) / THE CIT(A)-CONCERNED 5. 89:56 , 56/ , 4 / DR, ITAT, AHMEDABAD 6. :<, / GUARD FILE. / BY ORDER, )8 //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 23.1.17(COVERED CASE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 23.1.17 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. 23.1.17 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 23.1.17 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