Shukan Builders, Ahmedabad V. The Dy.CIT(OSD), Circle-9, Ahmedabad

ITA 1518/AHD/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 6144 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 28-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD .. , , BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ! ' ./ I.T.A. NO.1518/AHD/2015 ( / ASSESSMENT YEAR : 2010-11) SHUKAN BUILDERS, 132 FT. RING ROAD, NAVA WADAJ, AHMEDABAD- 380013 / VS. THE DCIT (OSD), CIRCLE-9, AHMEDABAD $ ./ %!&! ./ PAN/GIR NO. : ABLFS6018G ( ' $' / APPELLANT ) .. ( ($' / RESPONDENT ) ' $' ) / APPELLANT BY : NONE ($' * ) / RESPONDENT BY : SHRI DINESH SINGH, SR.DR + , * - / DATE OF HEARING 29/01/2018 ./0 * - / DATE OF PRONOUNCEMENT 01 /02/2018 ! 1 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTAN CE OF THE ASSESSEE AGAINST THE APPELLATE ORDER OF THE COMMISSIONER O F INCOME TAX(APPEALS)10, AHMEDABAD [CIT(A) IN SHORT] DATED 31/03/2015 RELEVANT TO ASSESSMENT YEAR (AY) 2010-11. ITA NO.1518/AHD/201 5 SHUKAN BUILDERS. VS. DCIT(OSD) ASST.YEAR 2010-11 - 2 - 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT-ASSESSEE. NOTICE WAS SENT TO THE ASSESS EE BY REGISTERED POST (AD ON RECORD) AS PER ADDRESS FURNISHED IN FOR M NO.36 WHICH WAS RETURNED BY THE POSTAL AUTHORITIES WITH REMARKS LEFT. NO OTHER ADDRESS FOR SERVICE OF NOTICE HAS BEEN PROVID ED BY THE ASSESSEE. IT WAS THE BOUNDEN DUTY OF THE ASSESSEE T O MOVE REVISED APPEAL MEMO (FORM NO.36) IN TERMS OF RULE 9A OF INC OME TAX (APPELLATE TRIBUNAL) RULES 1963. THE ASSESSEE HAS FAILED TO DO SO. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTAN CES OF THE CASE, IN THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF T HE ASSESSEE OR PETITION SEEKING TIME, IT CAN BE PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE AS SESSEE 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 HOLKAR VS. CWT: 223 ITR 48 0 (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. ITA NO.1518/AHD/201 5 SHUKAN BUILDERS. VS. DCIT(OSD) ASST.YEAR 2010-11 - 3 - 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . THIS ORDER PRONOUNCED IN OPEN COURT ON 01/ 02/2018 SD/- SD/- (.. ) ( ) ( S.S. GODARA ) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 01/02/2018 !' #' / COPY OF THE ORDER FORWARDED TO : 1. ' $' / THE APPELLANT 2. ($' / THE RESPONDENT. 3. 456- ! ! 7- / CONCERNED CIT 4. ! ! 7- ( ' ) / THE CIT(A)-5, AHMEDABAD 5. 89 -+56 , ! ' '56 0 , ': 4 / DR, ITAT, AHMEDABAD 6. ; , / GUARD FILE. $ % / BY ORDER, &/% '( ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 17.1.18 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 17.1.18 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.19.1.18 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 19.1.18 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER