M/s. Manishkumar & Company, Botad V. The Assistant Commissioner of Income Tax, Circle-2, Bhavnagar

ITA 1465/AHD/2016

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8623 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2010-2011
• Appeal Filed On: 02-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M/S. MANISHKUMAR & COMPANY, NEAR ROLLING MILL, SALANGPUR ROAD, BOTAD - 364710 PAN: AALFM2561P (APPELLANT) VS THE ACIT, CIRCLE - 2 , BHAVNAGAR (RESPONDENT) REVENUE BY : S H RI KAMLESH MAKWANA , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 04 - 12 - 2 018 DATE OF PRONOUNCEMENT : 13 - 12 - 2 018 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS ASSESSEE S APPEAL FOR A. Y. 2010 - 1 1 , ARI SES FROM ORDER OF THE CIT(A) - 6, AHMEDABAD DATED 25 - 02 - 2 016 , IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT - ASSESSEE. LAST NOTICE OF HEARIN G WAS SENT TO THE ASSESSEE ON 05/09/2018 FIXING THE DATE OF HEARING ON 04/12/2018 AT THE ADDRESS INDICATED IN COLUMN NO. 10. DESPITE THIS, THE ASSESSEE REMAINED UNREPRESENTED. IT IS FURTHER SEEN THAT THE SAID NOTICE HAS NOT COME BACK UNSERVED. IN THE AFOREME NTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF I T A NO . 1465 / A HD/20 16 A SS ESSMENT YEAR 2010 - 11 I.T.A NO. 1465 /AHD/20 16 A.Y. 2010 - 11 PAGE NO M/S. MANISHKUMAR & COMPANY VS. ACIT 2 THE ASSESSEE OR PETITION SEEKING TIME, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY THE ONLY ALT ERNATIVE 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 ITR480 (M.P.). 3. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE 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 RE SULT, THE APPE AL OF THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 13 - 12 - 201 8 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATE D 13 /12 /2018 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,