The Sub Registrar, Pardi, V. The DIT(I&CI), Ahmedabad

ITA 1668/AHD/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4994 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 06-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause; Condonation of delay
• Section: 15

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER THE SUB REGISTRAR, PARDI, AT. PARDI PAN: SRTSO5939D (APPELLANT) VS THE D CIT (I&CI) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI MUDIT NAGPAL , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 30 - 01 - 2 019 DATE OF PRONOUNCEMENT : 31 - 01 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THESE FIVE APPEALS FILED BY ASSESSEE FOR A.Y. 2014 - 15 , ARI SE FROM ORDER OF TH E DIT( I & CI), AHMEDABAD , IN PROCEEDINGS UNDER SECTION 271FA OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT - ASSESSEE. LAST NOTICE OF HEARING WAS SENT TO THE ASSESSEE ON 03/01/2019 F IXING THE DATE OF HEARING ON 31/01/2019 AT THE ADDRESS INDICATED IN COLUMN NO. 10. DESPITE THIS, THE ASSESSEE REMAINED UNREPRESENTED. IT IS FURTHER SEEN I T A NO S . 1668 TO 1672 / A HD/20 17 A SS ESSMENT YEAR 2014 - 15 I.T.A NO S . 1668 TO 1672 /AHD/20 17 A.Y. 2014 - 15 PAGE NO THE SUB REGISTRAR, PARDI VS. D CIT ( I & CD) 2 THAT THE SAID NOTICE HAS NOT COME BACK UN - SERVED. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANC ES 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 APPEALS FILED. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEA LS 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 ITR480 (M.P.). 3. THE APPEAL S OF THE ASSESSEE ARE ALSO TIME BARRED. HOWEVER, THE ASSESSEE HAS NOT FILED ANY RE ASON FOR LATE FILING OF APPEALS . IT IS ALSO NO TICED EVEN BEFORE THE LD. DIRECTOR OF INCOME T AX (I &CI), THE ASSESSEE HAS NEITHER ATTENDED NOR RESPONDED OR FILED ANY SUBMISSION DURING THE COURSE OF PENALTY PROCEEDINGS U/S. 274 R.W.S. 271FA OF THE INCOME TAX. 4. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON - REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER. 5. IN THE RESULT, ALL THE FIVE APPEALS OF THE ASSESSEE ARE DISMISSED . ORDER PR ONOUNCED IN THE OPEN C OURT ON 31 - 01 - 201 9 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 31 /01/2019 / COPY OF ORDER FORWARDED TO: - I.T.A NO S . 1668 TO 1672 /AHD/20 17 A.Y. 2014 - 15 PAGE NO THE SUB REGISTRAR, PARDI VS. D CIT ( I & CD) 3 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,