Shri Mahavirsinh N. Chudasma L/h. of late Natubha Agarsinh Chudasma, Gandhinagar V. The Income Tax Officer, Ward-6(3), Ahmedabad

ITA 1478/AHD/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 6212 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 25-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

SMC-ITA NO. 1478/AHD/2015 NATHBHA AGARSINH CHUDASMA VS. ITO AY : 2008-09 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD [ BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ] ITA NO. 1478/AHD/2015 ASSESSMENT YEAR : 2008-09 NATUBHA AGARSINH CHUDASMA ............APPEL LANT BY HIS L/H MAHAVIRSINH NATUBHA CHUDASMA AT & PO ZINJER, TAL : DHANDHUKA, AHMEDABAD [PAN : ALJPC 1569 Q] VS. INCOME-TAX OFFICER .......................RESPONDENT WARD 6(3), AHMEDABAD APPEARANCES BY: NONE FOR THE APPELLANT R.P. MAURYA FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 31.01.2018 DATE OF PRONOUNCING THE ORDER : 31.01.2018 O R D E R 1. BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT CH ALLENGES CORRECTNESS OF ORDER DATED 27.02.2015 PASSED BY THE CIT(A)-13, AHM EDABAD IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) R.W.S. 148 OF THE I NCOME-TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2008-09. 2. IN THIS CASE, NOTICE OF HEARING WAS SENT BY REGI STERED POST WITH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 01.01.2018 F IXING THE DATE OF HEARING ON 31.01.2018. THE SAID NOTICE HAS BEEN SERVED UPO N THE ASSESSEE ON 10.01.2018 AS IS EVIDENT FROM THE POSTAL ACKNOWLEDG MENT SLIP WHICH IS PLACED ON RECORD. WHEN THE CASE WAS CALLED FOR HEARING, NON E APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WA S FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH HIS APP EAL. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHYA PRADESH HIGH COURT IN TH E CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) AND THE DECISION OF HON'BLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN IND IA (PVT.) LTD., 38 ITD 320 (DELHI), I DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . SMC-ITA NO. 1478/AHD/2015 NATHBHA AGARSINH CHUDASMA VS. ITO AY : 2008-09 PAGE 2 OF 2 3. THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICA TION BEFORE THIS TRIBUNAL FOR RESTORATION OF HIS APPEAL AND HEARING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HE ARING. THE BENCH, IF SO SATISFIED, MAY RECALL ITS ORDER AND RESTORE THE APP EAL TO ITS ORIGINAL NUMBER FOR HEARING ON MERITS. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 31 ST DAY OF JANUARY, 2018. SD/- PRAMOD KUMAR (ACCOUNTANT MEMBER) AHMEDABAD, THE 31 ST DAY OF JANUARY, 2018 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: ... COVERED BY MULTIPLAN 38 ITD 320..31.01.2018 . .. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 31.01.2018...... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: .. 31.01.2018...... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: . 31.01.2018... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : ... 31.01.2018 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 8. DATE OF DESPATCH OF THE ORDER: ......