Toshniwal Vinodkumar Shyamlal,-HUF, Bhavnagar V. The ITO, Ward-1(5), , Bhavnagar

ITA 165/AHD/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7912 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 20-01-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 16-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N K GOYAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH BEFORE: SHR I AMARJIT SINGH , ACCOUNTANT MEMBER AND MS. MADHUMITA ROY , JUDICIAL MEMBER TOSHNIWAL VINODKUMAR SHYMALAL - HUF, PLOT NO . 75 , BRAJ TOWNSHIP, ISCON MEGA CITY, BHAVNAGAR - 364002 PAN: AACHT0184Q (APPELLANT) VS THE IT O , WARD - 1 ( 5) , AAYAKAR BHAVAN, BHAVNAGAR (RESPONDENT) REVENUE BY : S H RI N.K. G OYAL , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 20 - 01 - 2 020 DATE OF PRONOUNCEMENT : 23 - 01 - 2 020 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT (A) - 6, AHMEDABAD ON 01 - 12 - 2017 . THE APPEAL WAS LISTED FOR HEARING FIRSTLY ON 28 - 05 - 2019 AGAIN ON 12 - 07 - 2019 AND ON 17 - 10 - 2019 THEREAFTER ON 20 - 01 - 2020. NOTICE OF HEARI NG WAS SENT BY RPAD. NEITHER THE ASSESSEE NOR ANYBODY - ELSE ON HIS BEHALF HAS APPEARANCE ON ANY OF THE AFORESAID DATES . THE ASSESSEE HAS FAILED TO SUBSTANTIATE THE CLAIM WITH I T A NO . 165 / A HD/20 18 A SS ESSMENT YEAR 2014 - 15 I.T.A NO. 165 /AHD/20 18 A.Y. 2014 - 15 PAGE NO TOSHNIWAL VINODKUMAR SHYAMLAL - HUF VS. IT O 2 RELEVANT EVIDENCES BEFORE THE LD. CIT(A). PERUSAL OF THE ORDER OF CIT (A) SHOW S THAT ALL THE ISSUES RAISED BY THE ASSESSEE AND THE SUBMISSION MADE BY HIM IN SUPPORT THEREOF HAVE DULY BEEN CONSIDERED BY THE CIT(A). NO MATERIAL HAS BEEN PLACED BEFORE US TO REBUT THE FINDINGS RECORDED BY THE CIT (A). IN THE ABSENCE OF ANY MATERIAL TO REBUT THE REASONING GIVEN BY THE CIT (A) IN SUPPORT OF THE CONCLUSION REACHED BY HIM, WE HAVE NO ALTERNATIVE EXCEPT TO DISMISS THE APPEAL FILED BY THE ASSESSEE. WE ORDER ACCORDINGLY. THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED. OR DER PR ONOUNCED IN THE OPEN C OURT ON 23 - 01 - 20 20 SD/ - SD/ - ( MADHUMITA ROY ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 23 /01/2020 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,