Shri Satishbhai Rambhai Patel, Ahmedabad V. The Income Tax Officer, Ward-6(5), Ahmedabad

ITA 1285/AHD/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8395 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 13-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH
• Keywords: Reasonable cause
• Section: 143(3); 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH BEFORE: SHR I S.S. GODARA , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SATISHBHAI RAMBHAI PATEL, B - 104, AAKASH ELEGANCE, NR. MALAY BUNGALOWS, SCIENCE CITY ROAD, SOLA, AHMEDABAD PAN: ADIPP7688Q (APPELLANT) VS THE IT O , WARD - 6(5) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI SAU RABH SINGH , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 26 - 03 - 2 018 DATE OF PRONOUNCEMENT : 16 - 04 - 2 018 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS ASSESSEE S APPEAL FOR A.Y. 2008 - 09 , ARI SES FROM ORDER OF THE CIT(A) - XI, AHMEDABAD DATED 12 - 03 - 2 012 , IN PROCEEDINGS UNDER SECTION 144 R.W.S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF O F THE APPELLANT - ASSESSEE. LAST NOTICE DATED 21/12/2017 OF HEARING WAS SE NT TO THE ASSESSEE FIXING THE DATE OF HEARING ON 26/03/2018 AT THE ADDRESS INDICATED IN COLUMN NO. 10. DESPITE THIS, THE ASSE SSEE REMAINED UNREPRESENTED. IN THE AFOREMENTIONED PECULIA R FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY I T A NO . 1285 / A HD/ 20 15 A SSESSMENT YEAR 200 8 - 09 I.T.A NO. 1285 /AHD/20 15 A.Y. 2008 - 09 PAGE NO SATISHBHAI RAMBHAI PATEL VS. IT O 2 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 I S 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: 223 ITR480 (M.P.). 3. BEFORE PAR TING, 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 LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER. 4. IN THE RESULT, THE APPE A L OF THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 16 - 04 - 201 8 SD/ - SD/ - ( S.S. GODARA ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : D ATED 16 /04 /2018 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,