Kalpesh Ganpatlal Patel, Ahmedabad V. The Income Tax Officer, Ward-2(2)(2), Ahmedabad

ITA 1426/AHD/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0119 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 12-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL , C BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV , JUDICIAL MEMBER AND SHRI WASEEM AHMED , ACCOUNTANT MEMBER ./ ITA NO.14 26 /AHD/2017 / ASSTT. YEAR : 2009 - 2010 KALPESH GANPATLAL PATEL , 222 , PLATINIUM PLAZA, OPP. JUDGES BUNG A LOW ROAD , BODAKDEV , AHMEDABAD - 380015. PAN: AEHPP5719E VS . IT O , WARD - 2 (2 ) (2 ) , AHMEDABAD . (APPLICANT) ( RESPON D ENT ) ASSESSEE BY : NONE REVENUE BY : SHRI LALIT P. JAIN , SR. DR / DATE OF HEARING : 22 / 03 / 201 9 / DATE OF PRONOUNCEMENT: 28 /03 /2 01 9 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISS IONER OF INCOME TAX (APPEALS) - 10 , AHMEDABAD [ LD. CIT(A) IN SHORT] VIDE APPEAL NO. CIT(A) - 10/ITO WD 2(2)(2)/247/15 - 16 , DATED 07 / 03 / 2017 ARISING IN THE MATTER OF ASS ESSMENT ORDER PASSED UNDER S.144 R.W.S. 147 OF THE INCOME TAX ACT, 1961 ( HERE - IN - AFTER REFERRED TO AS 'THE ACT') DATED 05 /03 / 201 5 RELEVANT TO ASSESSMENT YEAR (AY) 2009 - 1O . ITA NO.14 26 /AHD/2017 ASSTT. YEAR 2009 - 10 2 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY REGD . AD POST. THE SAME WAS SERVED AS THE AD SLIP HAS BEEN RETURNED BY THE POSTAL AUTHORITY AND PLACED ON RECORD. THE A SSESSEE HAS N EITHER FILED ANY ADJOURNMENT APPLICATION NOR INTIMATED ABOUT REASONS FOR H IS NON - APPEARANCE ON THE DATE OF HEA RING . IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE AND THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSESSEE, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY , THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL 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 HOLKA VS. CWT: 223 IT R480 (M.P.). 3. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE SHOWS THAT THERE WAS A REASONABLE CAUSE FOR NON - REPRESENT ATION ON THE DATE OF HEARING, HE WOULD BE AT LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED . O RDER PRONOUNCED IN THE COURT ON 28 /03 / 2019 AT AHMEDABAD. - SD - - SD - (RAJPAL YADAV ) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER (TRUE COPY) A HMEDABAD; DATED 28 / 03/2019 MANISH ITA NO.14 26 /AHD/2017 ASSTT. YEAR 2009 - 10 3 / COPY OF THE ORDER FORWARDED TO : / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , / DR, ITAT, 6. / GUARD FILE .