Shri Rajendra Ishwarlal Patel, Ahmedabad V. The Jt.CIT ,Range-9, Ahmedabad

ITA 1571/AHD/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8535 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 03-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G C DAXINI
• Keywords: Reasonable cause
• Section: 143(3); 15

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B (SMC) BENCH BEFORE: SHR I MAHAVIR PRASAD , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAJENDRA ISHWARLAL PATEL, 1001 - A, VASANT VIHAR TOWER, DAFNALA CORNER, SHAHIBAUG PAN: AHFPP2320L (APPELLANT) VS THE JCIT , RANGE - 9 , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI G.C. DAXINI , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 18 - 09 - 2 017 DATE OF PRONOUNCEMENT : 19 - 09 - 2 017 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS ASSESSEE S APPEAL FOR A. Y. 2011 - 12 , AR I SES FROM ORDER OF THE CIT(A) - 10, AHMEDABAD DATED 26 - 03 - 2015 , IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . I T A NO . 1571 / A HD/20 15 A SS ESSMENT YEAR 2011 - 12 I.T.A NO. 1571 /AHD/20 15 A.Y. 2011 - 12 PAGE NO SHRI RAJENDRA ISHWARLAL PATEL VS. JCIT 2 2. AT THE TIME OF HEARING, NONE APPEARED ON BEH ALF OF THE APPELLANT - ASSESSEE. LAST NOTICE OF HEARIN G WAS SE NT TO THE ASSESSEE ON 18/09 /2017 . DESPITE THIS, THE ASSESSEE REMAINED UNREPRESEN TED. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSESSEE OR PETITION SEEKING TIME, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INC OME TAX VS. MULTI PLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT: 223 ITR480 (M.P.). 3. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON - REPRESE NTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER. 4. IN THE RESULT, THE APPE AL OF THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 19 - 09 - 201 7 SD/ - SD/ - ( MAHAVIR PRASAD ) ( AMA RJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 19 /09 /2017 I.T.A NO. 1571 /AHD/20 15 A.Y. 2011 - 12 PAGE NO SHRI RAJENDRA ISHWARLAL PATEL VS. JCIT 3 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUA RD FILE. BY ORDER/ , / ,