Ilaben Bharatbhai Amin, Ahmedabad V. The Income Tax Officer, Ward-3, Gandhinagar

ITA 1695/AHD/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 6067 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 21-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V K SNGH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD .., , BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO.1695/AHD/2016 ( / ASSESSMENT YEAR : 2012-13 ) ILABEN BHARATBHAI AMIN 32, SURYAKETU VILLA DEHGAM DIST. GANDHINGAR/ ILABEN BHARATBHAI AMIN C/O.M/S.JANI & CO., 701/2 SAKAR V, ASHRAM RAOD AHMEADBAD / VS. THE ITO WARD-3 GANDHINAGAR $ ./ ./ PAN/GIR NO. : ASAPA 7549 A ( $' / APPELLANT ) .. ( ($' / RESPONDENT ) $') / APPELLANT BY : NONE ($'*) / RESPONDENT BY : SHRI V.K.SNGH, SR.DR +,*- / DATE OF HEARING 23/02/2018 ./0*- / DATE OF PRONOUNCEMENT 23/ 02 /2018 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANC E OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)- ITA NO.1695/AHD /2016 ILABEN BHARATBHAI AMIN VS. ITO ASST.YEAR 2012-13 - 2 - GANDHINAGAR, AHMEDABAD [CIT(A) IN SHORT] DATED 30/ 05/2016 RELEVANT TO ASSESSMENT YEAR (AY) 2012-13. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE. NOTICE WAS SENT TO THE ASSESSEE BY REGI STERED POST (AD ON RECORD RG250135978 IN) AS PER ADDRESS FURNISHED I N FORM NO.36 WHICH RETURNED UNSERVED. NO OTHER ADDRESS FOR SER VICE OF NOTICE HAS BEEN PROVIDED BY THE ASSESSEE. IT WAS THE BOUND EN DUTY OF THE ASSESSEE TO MOVE REVISED APPEAL MEMO (FORM NO.36) IN TERMS O F RULE 9A OF INCOME TAX (APPELLATE TRIBUNAL) RULES 1963. THE A SSESSEE HAS FAILED TO DO SO. IN THE AFOREMENTIONED PECULIAR FACTS AND CI RCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY REPRESENTATION ON BEHAL F OF THE ASSESSEE OR PETITION SEEKING TIME, IT CAN BE PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY THE ONL Y 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 TA X VS. MULTI PLAN INDIA (P)LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT: 223 ITR 480 (M.P.). 3. BEFORE PARTING, IT WOULD BE APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE EXISTED A REASONABLE CAU SE FOR NON- REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY, IF SO ADVISED, TO SEEK FOR A RECALL OF THIS ORDER. ITA NO.1695/AHD /2016 ILABEN BHARATBHAI AMIN VS. ITO ASST.YEAR 2012-13 - 3 - 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMI SSED IN LIMINE . THIS ORDER PRONOUNCED IN OPEN COURT ON 23/ 02/2018 SD/- SD/- (..) ( ) ( S.S. GODARA ) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 23/ 02/2018 4..+,.+../ T.C. NAIR, SR. PS !'#$%$' / COPY OF THE ORDER FORWARDED TO : 1. $' / THE APPELLANT 2. ($' / THE RESPONDENT. 3. 567- 8- / CONCERNED CIT 4. 8- ( ) / THE CIT(A)-GANDHINAGAR 5. 9:-+67 , 670 , 5 / DR, ITAT, AHMEDABAD 6. <, / GUARD FILE. / BY ORDER, (9-- //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 23.2.18 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 23.2.18 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.23.2.18 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 23.2.18 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.. ITA NO.1695/AHD /2016 ILABEN BHARATBHAI AMIN VS. ITO ASST.YEAR 2012-13 - 4 - 10. DATE OF DESPATCH OF THE ORDER