Mehul Mukeshkumar Kadiya, Ahmedabad V. The DCIT, Central Circle-1(1), Ahmedabad

ITA 1347/AHD/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3651 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 24-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ITA NOS. 1347&1348/AHD/2018 (ASSESSMENT YEARS: 2013-14 & 2014-15) MEHUL MUKESHKUMAR KADIYA 3772/1/B, AMBLIWALO KHANCHO, NR. LADUSHA PIR, KADIA KUI, DARIAPUR, AHMEDABAD-380001 VS. THE DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE- 1(1), 3 RD FLOOR, AAYAKAR BHAVAN ASHRAM ROAD, AHMEDABAD-380009 [PAN NO. BPU PK8 623 K] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : --NONE-- RESPONDENT BY : SHRI LALIT P. JAIN, SR. D.R. DATE OF HEARING 17/02/2020 DATE OF PRONOUNCEMENT 04/03/2020 O R D E R PER MS. MADHUMITA ROY - JM: THESE TWO INSTANT APPEALS FILED BY THE ASSESSEE ARE AGAINST SEPARATE ORDERS DATED 27.03.2018 & 26.03.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-6, AHMEDABAD ARISING OUT OF THE ORDER DATED 23.05.2016 PASSED BY THE DCIT, CENTRAL CIRCLE 1(1), AHMEDABAD UNDER SECTION 143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED AS TO THE ACT) FOR THE ASSE SSMENT YEARS 2013-14 & 2014-15. 2. AT THE TIME OF HEARING OF THE INSTANT APPEAL NON E APPEARED ON BEHALF OF THE ASSESSEE NEITHER ANY ADJOURNMENT HAS BEEN SOUGHT FO R. APART FROM THAT WE FIND THAT IN THREE OCCASIONS THE APPELLANT DID NOT APPEARS BEFOR E THE LD. CIT(A) ON THE DATE OF HEARING. IN FACT, TWICE THE MATTER WERE ADJOURNED BY THE LD. CIT(A) SINCE NONE - 2 - ITA NOS.1347&1348/AHD/2018 MEHUL MUKESHKUMAR KADIYA VS. DCIT A.YS. 2013-14&201 4-15 APPEARED ON BEHALF OF THE ASSESSEE, NEITHER ANY ADJ OURNMENT WAS SOUGHT FOR. IN THE THIRD OCCASION A NOTICE FOR HEARING SERVED UPON THE ASSESSEE WAS RETURNED BACK WITH A POSTAL ENDORSEMENT LEFT. HAVING NO OTHER ALTERNA TIVE, THE LD. CIT(A) DISPOSED OF THE MATTER EX-PARTE. THUS, IT PRACTICALLY APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE MATTER. HENCE, WE FIND IT FIT AND PRO PER TO CONFIRM THE ORDER PASSED BY THE LD. CIT(A) IMPUGNED BEFORE US. WE PASS ORDERS ACCORDINGLY. 3. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 04/03/2020 SD/- SD/- ( AMARJIT SINGH ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 04/03/2020 TANMAY, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)- 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 17.02.2020 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 17.02.2020 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. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 04.03.2020 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