Aaspas Multimedia Ltd., Ahmedabad V. The Dy.CIT, Circle-1, Ahmedabad

ITA 1421/AHD/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 6370 (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: 2011-2012
• 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. NOS. 1420 & 1421/AHD/2015 ( / ASSESSMENT YEARS : 2010-11 & 2011-12) AASPAS MULTIMEDIA LTD. 607, SAKAR I, NR.GANDHIGRAM RAILWAY STATION ELLIS BRIDGE, AHMEDABAD-380 006 / VS. THE INCOME TAX OFFICER WARD-1(1) AHMEDABAD/ DY.CIT, CIRCLE-1, AHD. # ./ ./ PAN/GIR NO. : AABCA 3153 A ( #% / 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 APPEALS HAVE BEEN FILED AT THE INS TANCE OF THE ASSESSEE AGAINST THE SEPARATE ORDERS OF THE COMMISS IONER OF INCOME TAX(APPEALS)-I/6, AHMEDABAD [CIT(A) IN SHORT] DATED 18/02/2015 AND 11/02/2015 RELEVANT TO ASSESSMENT YEARS (AYS) 201 0-11 & 2011-12. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE. NOTICE WAS SERVED TO THE ASSESSEE BY RE GISTERED POST (AD ON ITA NOS.1420 & 1421/AHD/2015 AASPAS MULTIMEDIA LTD. VS. ITO/DY.CIT ASST.YEARS 2010-11 & 2011-12 - 2 - RECORD) AS PER ADDRESS FURNISHED IN FORM NO.36. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN TH E ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSESSEE OR PETITIO N SEEKING TIME, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEALS FILED. ACCORDINGLY THE ONLY ALTERNATIVE L EFT IS TO DISMISS BOTH THE APPEALS OF THE ASSESSEE IN LIMINE . SUPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INCOME TAX VS. MULTI P LAN INDIA (P)LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKA R 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 PRAY FOR A RECALL OF THIS ORDER. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED 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 ITA NOS.1420 & 1421/AHD/2015 AASPAS MULTIMEDIA LTD. VS. ITO/DY.CIT ASST.YEARS 2010-11 & 2011-12 - 3 - !'#$%$' / COPY OF THE ORDER FORWARDED TO : 1. #% / THE APPELLANT 2. &#% / THE RESPONDENT. 3. 456+ 7+ / CONCERNED CIT 4. 7+ ( ) / THE CIT(A)-1/6, AHMEDABAD 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