Shri Chirag B. Thakkar, Baroda V. The Income Tax Officer, Ward-5(1), Baroda

ITA 1500/AHD/2014

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9047 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 02-03-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 15-05-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ ITA NO. 1500/AHD/2014 / A.Y. 2007-08 SHRI CHIRAG B. THAKKAR, 10/C, PRAKASH SOCIETY, OPP.PETROL PUMP, PANIGATE, DIST. BARODA-390019 PAN : AAVPT 9950 B VS COMMISSIONER OF INCOME-TAX (APPEALS)-V, BARODA / (APPELLANT) / (RESPONDENT) BY ASSESSEE : NONE BY REVENUE : SHRI PRASOON KABRA, SR DR / DATE OF HEARING : 02/03/2017 / DATE OF PRONOUNCEMENT: 06/03/2017 / O R D E R PER PRADIP KUMAR KEDIA, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-V, BARODA DATE D 03.02.2014 PASSED FOR ASSESSMENT YEAR 2007-08. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHAL F OF THE APPELLANT- ASSESSEE. NOTICE OF HEARING WAS SENT AT THE GIVEN A DDRESS IN FORM NO.36 (MEMORANDUM OF APPEAL) BY REGISTERED POST FIXING TH E DATE OF HEARING ON 02.03.2017. THE SAID NOTICE HAS BEEN SERVED UPON T HE ASSESSEE AS IS EVIDENT FROM THE POSTAL ACKNOWLEDGMENT SLIP WHICH IS PLACED ON RECORD. SIMILAR NOTICE SENT EARLIER ALSO REMAINED UNATTENDED. IN TH E AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN TH E ABSENCE OF ANY ITA NO. 1500 /AHD/ 2014 CHIRAG B THAKKAR VS. ITO A.Y. 2007-08 - 2 - REPRESENTATION ON BEHALF OF THE ASSESSEE OR PETITIO N SEEKING TIME, IT CAN BE SAFELY 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 PLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKA 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 REASONABLE CAU SE FOR NON- REPRESENTATION 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 DIS MISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 6 TH MARCH, 2017 AT AHMEDABAD SD/- SD/- (S.S. GODARA) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD, DATED 06/03/2017 *BT ! '! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ' $ / CONCERNED CIT 4. $ ( ) / THE CIT(A) 5. ' **' , ' , / DR, ITAT, AHMEDABAD 6. / / GUARD FILE. / BY ORDER, TRUE COPY / (DY./ASSTT.REGISTRAR) ' (, / ITAT, AHMEDABAD