Dineshbhai Bhavanbhai Bharwad, Ahmedabad V. The Income Tax Officer, Ward-1(1)(3), Ahmedabad

ITA 1488/AHD/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6110 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 7 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2007-2008
• Appeal Filed On: 03-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR ./ I.T.A. NO. 1488/AHD/2016 ( ASSESSMENT YEAR : 2007-08) DINESHBHAI BHAVANBHAI BHARWAD BHAVAN COMPLEX, CHANKYAPRI, GHATLODIA, AHMEDABAD - 380061 / VS. ITO WARD 1(1)(3), AHMEDABAD ./ ./ PAN/GIR NO. : AESPB5783R ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI LALIT P. JAIN, SR.D.R. DATE OF HEARING 29/01/2019 !'# / DATE OF PRONOUNCEMENT 29/01/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE CIT(A)-1, AHMEDAB AD (CIT(A) IN SHORT), DATED 29.03.2016 ARISING IN THE ASSESSMENT ORDER DATED 10.03.2014 PASSED BY THE ASSESSING OFFICER (AO) UND ER S. 143 R.W.S. 254 OF THE INCOME TAX ACT, 1961 (THE ACT) CONCERNIN G AY 2007-08. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHA LF OF THE APPELLANT- ASSESSEE. CASE FILE REVEALS THAT THE REGISTRY HAS ALREADY SENT AN RPAD NOTICE DATED 27.12.2018 TO ASSESSEE. NONE APPEARED FOR ASSESSEE ON ITA NO. 1488/AHD/16 [DINESHBHAI BHAVANBHAI BHARWAD VS. ITO] A.Y. 2007-08 - 2 - EARLIER OCCASION ALSO WITHOUT ANY INTIMATION. 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 PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS T O DISMISS THE APPEAL 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 TUKOJI RAO HOLKAR 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 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. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED IN LIMINE. SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMA R KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 29/01/2019 TRUE COPY !'#' / 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 29/01 /2019 ITA NO. 1488/AHD/16 [DINESHBHAI BHAVANBHAI BHARWAD VS. ITO] A.Y. 2007-08 - 3 - 1.DATE OF DICTATION ON 29.01.2019 AS PER 38 ITD 320 FORMAT 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E OTHER MEMBER 29.01.2019 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. 29.01.2019 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 29.01.2019 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER