Shri Manish H. Naik, Vadodara V. The Income Tax Officer, Ward-6(4), Baroda

ITA 1408/AHD/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 6374 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 7 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 19-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR JAYANT JHAVERI

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD , , BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO.1408/AHD/2015 ( / ASSESSMENT YEAR : 2010-11) SHRI MANISH H. NAIK 11, SONARIKA SOCIETY WATER TANK ROAD KARELIBAUG VADODARA 390 022 / VS. THE INCOME TAX OFFICER WARD-6(4) BARODA # ./ ./ PAN/GIR NO. : ABIPN 7034 L ( #% / APPELLANT ) .. ( &#% / RESPONDENT ) #%' / APPELLANT BY : NONE &#%(' / RESPONDENT BY : DR. JAYANT JHAVERI, SR.DR )*(+ / DATE OF HEARING 02/01/2018 ,-./(+ / DATE OF PRONOUNCEMENT 02 /01/2018 / 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 INCOME TAX (APPEALS)-4, VADODARA [CIT(A) IN SHORT] DATED 02/02/2015 RELEVA NT TO ASSESSMENT YEAR (AY) 2010-11. ITA NO.1408/AHD /2015 MANISH H. NAIK VS. ITO ASST.YEAR 2010-11 - 2 - 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE. NOTICE WAS SENT TO THE ASSESSEE BY REGI STERED POST (AD ON RECORD) AS PER ADDRESS FURNISHED IN FORM NO.36 WHIC H WAS RETURNED BY THE POSTAL AUTHORITIES WITH REMARKS LEFT. NO OT HER ADDRESS FOR SERVICE OF NOTICE HAS BEEN PROVIDED BY THE ASSESSEE . IT WAS THE BOUNDEN DUTY OF THE ASSESSEE TO MOVE REVISED APPEAL MEMO (F ORM NO.36) IN TERMS OF RULE 9A OF INCOME TAX (APPELLATE TRIBUNAL) RULES 1963. THE ASSESSEE HAS FAILED TO DO SO. IN THE AFOREMENTIONED PECULIA R FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY RE PRESENTATION ON BEHALF OF THE ASSESSEE OR PETITION SEEKING TIME, IT CAN B E PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILE D. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF T HE 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 HOLKAR VS. CWT: 223 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 SEEK FOR A RECALL OF THIS ORDER. ITA NO.1408/AHD /2015 MANISH H. NAIK VS. ITO ASST.YEAR 2010-11 - 3 - 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMI SSED IN LIMINE . THIS ORDER PRONOUNCED IN OPEN COURT ON 02 / 01/2018 SD/- SD/- () ( ) (RAJPAL YADAV) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 02/ 01 /2018 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)-4, VADODARA 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 .. 2.1.2018 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 2.1.2018 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. 3.1.2018 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 3.1.2018 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