Paresh Jayantibhai Parekh, Mehmadabad V. ITO, Ward-4, Nadiad

ITA 1422/AHD/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1898 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 09-12-2019
• Assessment Year: 2009-2010
• Appeal Filed On: 30-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 147; 144

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER ./ I.T.A. NOS. 1422 & 1423/AHD/2018 ( ASSESSMENT YEARS : 2009-10 & 2010-11) PARESH JAYANTIBHAI PAREKH 78, SAHYOG SOCIETY, GUJARAT HOUSING BOARD, MAHEMABAD-387130 / VS. INCOME TAX OFFICER WARD-4, NADIAD ./ ./ PAN/GIR NO. : ASTPP0116B ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI MUDIT NAGPAL, SR.D.R. DATE OF HEARING 09/12/2019 !'# / DATE OF PRONOUNCEMENT 10/12/2019 / O R D E R PER BENCH: BOTH THE CAPTIONED APPEALS HAVE BEEN FILED AT THE I NSTANCE OF ASSESSEES AGAINST THE RESPECTIVE ORDERS OF THE COMM ISSIONER OF INCOME TAX (APPEALS)-2, VADODARA, (CIT(A) IN SHOR T), DATED 22.03.2018 & 23.03.2018 ARISING IN THE PENALTY ORDE RS BOTH DATED 31.03.2016 PASSED BY THE ASSESSING OFFICER (AO) UND ER S. 144 R.W.S 147 OF THE INCOME TAX ACT, 1961 (THE ACT) CONCERNIN G AYS. 2009- 10 & 2010-11. ITA NOS.1422 & 1423/AHD/18 [PARESH J. PAREKH VS. ITO] A.YS. 2009-10 & 2010-11 - 2 - 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHA LF OF THE ASSESSEE. CASE FILES REVEAL THAT THE REGISTRY HAS ALREADY SEN T AN RPAD NOTICE DATED 28.10.2019 TO ASSESSEE. IN THE AFOREMENTIONE D PECULIAR FACTS AND CIRCUMSTANCES OF BOTH CASES, IN THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSESSEE OR PETITIO N SEEKING TIME, IT CAN BE PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEALS FILED. IT IS ALSO NOTICED THAT THE ASSESS MENT WAS FRAMED EX PARTE BY RESORTING TO SECTION 144 OF THE ACT IN A PROCEED INGS INITIATED UNDER S.147 OF THE ACT. THUS, THE ASSESS EE NEGLECTED THE PROCEEDINGS BEFORE THE AO AT THE RE-ASSESSMENT STAG E. IT IS FURTHER NOTICED THAT THE ASSESSEE DID NOT CARE TO APPEAR BE FORE THE CIT(A) EITHER. THE CIT(A) WAS CONSTRAINT TO DISPOSE OF TH E APPEAL OF THE ASSESSEE EX PARTE AGAINST THE ASSESSEE OWING TO SUCH FAILURE. H AVING COMMITTED DEFAULT IN APPEARANCE BEFORE THE LOWER AU THORITIES AT BOTH STAGES, THE ASSESSEE CONTINUED ITS REPREHENSIBLE CO NDUCT EVEN BEFORE THE TRIBUNAL. 3. HAVING FILED THE APPEAL BEFORE THE TRIBUNAL SEEK ING TO IMPUGN THE ACTION OF THE LOWER AUTHORITIES, THE ASSESSEE H AS NEITHER APPEARED NOR FILED ANY ADJOURNMENT. THE NONCHALANT APPROACH OF THE ASSESSEE WAS SEEN WITH DISFAVOR BY THE HONBLE GUJARAT HIGH COURT IN THE CASE OF PR.CIT VS. ASHOKJI CHANDUJI THAKOR (TAX APPEAL NO.7 10 OF 2018 & ORS. ORDER DATED 27.06.2018) . IN THE ABSENCE OF ANY VIGILANCE SHOWN BY THE ASSESSEE, WE DECLINE TO INTE RFERE WITH THE ORDER OF THE CIT(A). ACCORDINGLY, THE ONLY ALTERNA TIVE LEFT 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 PLAN INDIA (P)LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT: 223 ITR 480 (M.P.). ITA NOS.1422 & 1423/AHD/18 [PARESH J. PAREKH VS. ITO] A.YS. 2009-10 & 2010-11 - 3 - 4. BEFORE PARTING, IT WOULD BE APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE EXISTED A REASO NABLE CAUSE FOR NON-REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY, IF SO ADVISED, TO SEEK FOR A RECALL OF THIS ORDER. 5. IN THE RESULT, BOTH APPEALS OF THE ASSESSEE ARE DISMISSED IN LIMINE . SD/- SD/- (MADHUMITA ROY) (PRADIP KUMAR K EDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 10/12/2019 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56) THIS ORDER PRONOUNCED IN OPEN COURT ON 10/12/20 19