Shri Shailesh G. Patel, Valsad V. The CIT, Cent. -1, Ahmedabad

ITA 1548/AHD/2013

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5975 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 28-04-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 27-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANITA SURESHHARDASANISR

Judgement Text

,, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH (SMC), AHMEDABAD .., , BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER 1. ./ I.T.A. NO.1548/AHD/2013 2. ./ I.T.A. NO.1549/AHD/2013 ( / ASSESSMENT YEARS : 2008-09 & 2009-10) SHAILESH GORDHANBHAI PATEL PROP. NISIT DEVELOPERS BHAGWATI B/H DDOS BUNGALOR NR.SHKHKEWAL CO-OP. SOCIETY VALSAD, GUJARAT 396 001 / VS. CIT CENTRAL-1 AHMEDABAD $ ./ ./ PAN/GIR NO. : ABAPP 0016 E ( $' / APPELLANT ) .. ( ($' / RESPONDENT ) $') / APPELLANT BY : -NONE- ($'*) / RESPONDENT BY : SMT.ANITA SURESHHARDASANI,SR.DR +,*- / DATE OF HEARING 28/04/2017 ./0*- / DATE OF PRONOUNCEMENT 04/ 05/2017 / O R D E R PER PRADIP KUMAR KEDIA, AM: THE CAPTIONED APPEALS BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX(CENTRAL)-I, AHMEDABAD [CIT(CC) IN SHORT] DATED 21/03/2013 FOR THE ASSESSMENT YEARS (AYS) 2008-09 & 2009-10. ITA NOS.1548 & 1549/AHD /2013 SHAILESH G.PATEL VS. CIT (CENTRAL-I) ASST.YEARS 2008-09 & 2009-10 - 2 - 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE. NOTICE WAS SENT TO THE ASSESSEE BY REGI STERED POST (AD ON RECORD) AT THE GIVEN ADDRESS IN FORM NO.36 (MEMORAN DUM OF APPEAL). IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTAN CES OF THE CASE, IN THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSE SSEE OR PETITION SEEKING TIME, IT CAN BE SAFELY PRESUMED THAT THE A SSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY THE ONLY A LTERNATIVE LEFT IS TO DISMISS THE APPEALS OF THE ASSESSEE IN LIMINE . SUPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INCOME TA X 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, IT WOULD BE AT LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER. ITA NOS.1548 & 1549/AHD /2013 SHAILESH G.PATEL VS. CIT (CENTRAL-I) ASST.YEARS 2008-09 & 2009-10 - 3 - 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED IN LIMINE . THIS ORDER PRONOUNCED IN OPEN COURT ON 04/ 05/2017 SD/- SD/- (..) ( ) ( S.S. GODARA ) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 04/ 05 /2017 4..+,.+../ T.C. NAIR, SR. PS !'#$#! / COPY OF THE ORDER FORWARDED TO : 1. $' / THE APPELLANT 2. ($' / THE RESPONDENT. 3. 567- 8- / CONCERNED CIT 4. 8- ( ) / THE CIT(CC)-I, AHMEDABAD 5. 9:-+67 , 670 , 5 / DR, ITAT, AHMEDABAD 6. <, / GUARD FILE. / BY ORDER, (9-- //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 1.5.17. (COVERED CASE 38 I TD) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 1.5.17 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.4.5.17 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 4.5.17 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