Palex Express Services Pvt. Ltd., Mumbai V. ITO, Ward-3(1)(4), Ahmedabad

ITA 167/AHD/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7192 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 16-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER PALEX EXPRESS SERVICES PVT. LTD. 94, MODI STREET, 1 ST FLOOR KARACHIWAL BUILDING, FORT, MUMBAI - 400001 PAN: AADCP2810K (APPELLANT) VS THE IT O , WARD - 3( 1 )(4) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI MUDIT NAGP AL , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 08 - 04 - 2 019 DATE OF PRONOUNCEMENT : 10 - 04 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS A SSESSEE S APPEAL F OR A.Y. 2014 - 15 , ARI SES FROM ORDER OF THE CIT(A) - 7, AHMEDABAD DATED 03 - 11 - 2 017 , IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF T HE APPELLANT - AS SESSEE. LAST OPPORTUNITY OF HEARING WAS GIVEN TO THE ASSESSEE FIXING THE DATE OF HEARING ON 08/04/2019 . DESPITE THIS, THE ASSE SSEE REMAINED UNREPRESENTED. IN THE I T A NO . 167 / A HD/20 18 A SSESSMENT YEAR 2014 - 15 I.T.A NO. 167 /AHD/20 18 A.Y. 2014 - 2015 PAGE NO PALEX EXPRESS SERVICES PVT. LTD. VS. IT O 2 AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY REPRESE NTATION 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 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. 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. 4. IN THE RESULT, THE APPE AL OF THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN T HE OPEN C OURT ON 10 - 04 - 201 9 SD/ - SD/ - ( RAJ PAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 10 /04 /2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. R EVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,