M/s. Parth Housing & Estate Developers Pvt.Ltd., Ahmedabad V. The Income tax Officer,Ward-5(2), Ahmedabad

ITA 1319/AHD/2012

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 7934 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 year(s) 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 09-08-2017
• Assessment Year: 1999-2000
• Appeal Filed On: 18-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: M K PATEL

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD , , BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO.1319/AHD/2012 ( / ASSESSMENT YEAR :1999-2000) M/S.PARTH HOUSING & ESTATE DEVELOPERS PVT.LTD. 203, SECOND FLOOR, GALERIA TULIP TOWER NR.PREMCHANDNAGAR SATELLITE AHMEABAD-380 015 / VS. THE I.T.O. WARD-5(2) AHMEDABAD # ./ ./ PAN/GIR NO. : AABCP 1564 C ( #% / APPELLANT ) .. ( &#% / RESPONDENT ) #%' / APPELLANT BY : SHRI M.K. PATEL, AR &#%(' / RESPONDENT BY : SHRI JAMES KURIAN, SR.DR )*(+ / DATE OF HEARING 18/12/2017 ,-./(+ / DATE OF PRONOUNCEMENT 20 /12/2017 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTA NCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF I NCOME TAX(APPEALS)-XI, AHMEDABAD [CIT(A) IN SHORT] DATED 29/02/2012 RELEVANT TO ASSESSMENT YEAR (AY) 2010-11. ITA NO.1319/AHD /2012 PARTH HOUSING & ESTATE DEVELOPERS P.LTD. VS. ITO ASST.YEAR 1999-2000 - 2 - 2. THE LD.COUNSEL FOR THE ASSESSEE MR. M.K. PATEL ATTENDED AND SUBMITTED THAT HE DOES NOT PROPOSE TO ARGUE THE CAS E AND WANTS TO WITHDRAW HIS SERVICES IN THE MATER. HOWEVER, NO EV IDENCE OF COMMUNICATION TO ASSESSEE FOR SUCH WITHDRAWAL WAS F URNISHED. IT IS SEEN FROM THE RECORD THAT MATTER IS VERY OLD AND IS LIST ED FOR HEARING FROM 21 ST AUGUST-2012 AT THE FIRST INSTANCE. THEREAFTER, NUM EROUS OPPORTUNITIES WERE GIVEN WHERE THE ADJOURNMENT WAS TAKEN ON BEHA LF OF THE ASSESSEE ON ONE PRETEXT OR THE OTHER. THE LUKEWARM RESPONSE OF THE ASSESSEE MAKES IT CLEAR THAT THE ASSESSEE IS RECALCITRANT IN PURSUING THE MATTER. THE LD.AR FOR THE ASSESSEE FLIPPANTLY AVERRED FOR WITHD RAWAL FROM THE CASE WITHOUT SHOWING ANY STEPS TAKEN IN THIS REGARD. N EEDLESS TO SAY, THE INORDINATE DELAY IN ADJUDICATING THE CASE, AT TIMES , HAS A SEVERE IMPACT ON CREDIBILITY OF SOME EVIDENCES AND QUALITY OF ENQ UIRY ETC. AT THIS STAGE, WE ALSO NOTE THE PROVISIONS OF SECTION 254 (2A) OF THE INCOME TAX ACT, 1961 WHEREBY THE TRIBUNAL IS EXPECTED TO DECIDE THE APPEAL WITHIN A PERIOD OF FOUR YEARS FROM THE END OF THE FINANCIAL YEAR IN WHICH SUCH APPEAL HAS BEEN FILED. THE AFORESAID PROVISION CLE ARLY AFFIRMS THE SALUTARY INTENTION OF THE STATUTE IN LETTER AND SPI RIT THAT THE CASE LISTED BEFORE THE TRIBUNAL IS REQUIRED TO BE DECIDED IN A TIME BOUND MANNER. IN SHORT, WE DO NOT FIND ANY REASONABLE JUSTIFICATION TO ENTERTAIN THE REQUEST FOR GRANT OF ADJOURNMENT AT THIS STAGE ANY MORE. HENCE, WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . SUPPORT IS DRAWN FROM THE ORDER OF THE COORDINATE BENCH IN COMMISSIONER OF INCOME TAX VS. MULTI PLAN INDIA ITA NO.1319/AHD /2012 PARTH HOUSING & ESTATE DEVELOPERS P.LTD. VS. ITO ASST.YEAR 1999-2000 - 3 - (P)LTD.; 38 ITD 320 (DEL) AND HONBLE HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR VS. CWT: (1997)223 ITR 48 0 (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 CONTINUED NON- REPRESENTATION ON VARIOUS DATES OF HEARING, IT WOU LD BE AT LIBERTY, IF SO ADVISED, TO SEEK FOR A RECALL OF THIS ORDER. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE . THIS ORDER PRONOUNCED IN OPEN COURT ON 20/ 12 /2017 SD/- SD/- () ( ) (RAJPAL YADAV) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 20/ 12 /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)-XI, AHMEDABAD 5. 89:+)56 , 56/ , 4 / DR, ITAT, AHMEDABAD 6. :<* / GUARD FILE. / BY ORDER, &8++ //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD