Prashant Shivrajbhai Verma, Gandhinagar V. The DCIT, Central CIrcle-1(1), Ahmedabad

ITA 1349/AHD/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4649 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 24-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH BEFORE: SHR I AMARJIT SINGH , ACCOUNTANT MEMBER AND MS. MADHUMITA ROY , JUDICIAL MEMBER PRASHANT SHIVRAJBHAI VERMA 14, DIVYASHAKTI SOCIETY, TALUKA - DEHGAM, GANDHINAGAR - 382305 PAN: AEQPV6649Q (APPELLANT) VS THE DCIT, CENTRE CIRLE - 1(1), 3 RD FLOOR AAYAKAR BHAVAN, ASHRAM ROAD, AHMEDABAD - 380009 (RESPONDENT) REVENUE BY : S H RI LALIT P. JAIN , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 17 - 0 2 - 2 020 DATE OF PRONOUNCEMENT : 18 - 02 - 2 020 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE PRESENT TWO APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER PASSED BY THE CIT (A) - 6, AHMEDABAD ON 2 7 - 03 - 2018 . THE APPEAL S WERE LISTED FOR HEARING ON 17 - 02 - 2020. NOTICE OF HEARING WAS SENT BY RPAD . NEITHER THE ASSESSEE NOR ANYBODY - ELSE ON HIS BEHALF HAS APPEARANCE ON THE AFORESAID DATE. THE ASSESSEE HAS FAILED TO SUBSTANTIATE THE GENUINENESS I T A NO S . 1349 & 1350 / A HD/20 18 A SS ESSMENT YEAR 2009 - 10 & 2010 - 11 I.T.A NO. 1349 & 1350 /AHD/20 18 A.Y. 2009 - 10 & 2010 - 11 PAGE NO SHRI PRASHANT SHIVRAJBHAI VERMA VS. DY. CIT 2 OF CLAIM WITH RELEVANT EVIDENCES BEFORE THE LD. CIT(A). PERUSAL OF THE ORDER OF CIT (A) SHOWS THAT ALL T HE ISSUES RAISED BY THE ASSESSEE AND THE SUBMISSION MADE BY HIM IN SUPPORT THEREOF HAVE DULY BEEN CONSIDERED BY THE CIT(A). NO MATERIAL HAS BEEN PLACED BEFORE US TO REBUT THE FINDINGS RECORDED BY THE CIT (A). IN THE ABSENCE OF ANY MATERIAL TO REBUT THE R EASONING GIVEN BY THE CIT ( A) IN SUPPORT OF THE C ONCLUSION REACHED BY HIM, WE HAVE NO ALTERNATIVE EXCEPT TO DISMISS BOTH THE APPEAL S FILED BY THE ASSESSEE. WE ORDER ACCORDINGLY. BOTH T HE APPEAL S FILED BY THE ASSESSEE STAND DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 18 - 02 - 20 20 SD/ - SD/ - ( MADHUMITA ROY ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 18 /02 /2020 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,