Shri Mansingh S. Chaudhary, Gandhinagar V. The Income Tax Officer, Ward- 3, Gandhinagar

ITA 1576/AHD/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0135 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 28-10-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 29-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAMIR VAKIL
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD .., , !' BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO.1576/AHD/2013 ( / ASSESSMENT YEAR : 2008-09) MANSINGH S.CHAUDHARY PROP.OF GEETA STORES PLOT NO.231, GUJ.HOUSING BOARD, SECTOR-30 GANDHINAGAR / VS. THE INCOME TAX OFFICER WARD-3 GANDHINAGAR % ./ ./ PAN/GIR NO. : ADHPC 7739 C ( %( / APPELLANT ) .. ( )%( / RESPONDENT ) %(* / APPELLANT BY : NONE )%(+* / RESPONDENT BY : SHRI SAMIR VAKIL, SR.DR ,+ / DATE OF HEARING 28/10/2016 -./+ / DATE OF PRONOUNCEMENT 28/10/2016 / O R D E R PER PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-GANDHINAGAR [C IT(A) IN SHORT] DATED 07/05/2013 PERTAINING TO ASSESSMENT YEAR (AY) 2008-09. ITA NO.1576/AHD /2013 MANISINGH S. CHAUDHAR VS. ITO ASST.YEAR 2008-09 - 2 - 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE. ON PREVIOUS OCCASIONS, I.E. ON 18/08/201 6 AND 21/09/2016 ALSO ASSESSEE DID NOT APPEAR. LAST NOTICE OF HEARING W AS SENT TO THE ASSESSEE ON 18/08/2016 FIXING THE DATE OF HEARING ON 21/09/ 2016 AT THE ADDRESS INDICATED IN COLUMN NO.10. DESPITE THIS, THE ASSESSEE REMAINED UNREPRESENTED. IT IS FURTHER SEEN THAT THE SAID NOT ICE HAS NOT COME BACK UNSERVED. IN THE AFOREMENTIONED PECULIAR FACTS A ND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY REPRESENTATION ON BEHAL F OF THE ASSESSEE OR PETITION SEEKING TIME, IT CAN BE SAFELY PRESUMED T HAT 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 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 IS APPROPRIATE TO ADD THAT I N CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON-R EPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY IF SO ADVIS ED TO PRAY FOR A RECALL OF THIS ORDER. ITA NO.1576/AHD /2013 MANISINGH S. CHAUDHAR VS. ITO ASST.YEAR 2008-09 - 3 - 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS D ISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 28/10/2016 SD/- SD/- .. () ( ) ( R.P. TOLANI ) ( PR ADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 28/ 10 /2016 3..,.../ T.C. NAIR, SR. PS !'#$%$' / COPY OF THE ORDER FORWARDED TO : 1. %( / THE APPELLANT 2. )%( / THE RESPONDENT. 3. 456 7 / CONCERNED CIT 4. 7 ( ) / THE CIT(A)-GANDHINAGR 5. 89:56 , 56/ , 4 / DR, ITAT, AHMEDABAD 6. :<, / GUARD FILE. / BY ORDER, )8 //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 28.10.16 (COVERED-CASE 38 IT D) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 28.10.16 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.28.10.16 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 28.10.16 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