Hinafil India Ltd., Vapi V. The ACIT.,Vapi Circle, Vapi

ITA 1744/AHD/2010

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0020 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 year(s) 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 05-12-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 24-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD , , BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO.1744/AHD/2010 ( / ASSESSMENT YEAR : 2006-07) HINAFIL INDIA LTD. REHMAN HOUSE, 6 TH FLOOR R.NO.602, 18/A, NANDISHAH SHUKHIA STREET B/H. PROSPECT CHAMBERS, FORT MUMBAI-400 001 / VS. THE ACIT VAPI CIRCLE, VAPI # ./ ./ PAN/GIR NO. : AAACH 6063 K ( #% / APPELLANT ) .. ( &#% / RESPONDENT ) #%' / APPELLANT BY : -NONE- &#%(' / RESPONDENT BY : SHRI PRASOON KABRA, SR.DR )*(+ / DATE OF HEARING 05/12/2016 ,-./(+ / DATE OF PRONOUNCEMENT 05/12/2016 / O R D E R PER PRADIP KUMAR KEDIA, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-VALSAD [CIT(A) IN SHORT] DATED 11/01/2010 PERTAINING TO ASSESSMENT YEAR (AY) 2006-07. ITA NO. 1744/AH D/2010 HINAFIL INDIA LTD. VS. ACIT ASST.YEAR 2006-07 - 2 - 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE. ON PREVIOUS OCCASIONS, I.E. ON 23/06/201 6, 29/07/2016 AND 14/10/2016 ALSO ASSESSEE DID NOT APPEAR. LAST NO TICE OF HEARING WAS SENT TO THE ASSESSEE ON 29/07/2016 FIXING THE DATE OF HEARING ON 14/10/2016 AT THE ADDRESS INDICATED IN COLUMN NO.10 . NOTICEABLY, THE APPEAL WAS DISMISSED EARLIER IN LIMINE FOR NON-APPEARANCE BY ASSESSEE VIDE ITA NO.1742 & ORS./AHD/2010 ORDER DATED 09/01/2013. THE MATTER WAS THEREAFTER REINSTATED AND RECALLED ON REQUEST FROM ASSESSEE. HOWEVER, THE ASSESSEE CONTINUES TO REMAIN DEFIANT TO THE NOTICE OF HEARING AND DOES NOT APPARENTLY APPEAR TO BE INTERESTED IN PROSECUTING I TS APPEAL. DESPITE REPEATED OPPORTUNITIES, THE ASSESSEE REMAINED UNREPRESENTED. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSE SSEE OR PETITION SEEKING TIME, IT CAN BE SAFELY PRESUMED THAT THE A SSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY THE ONLY A LTERNATIVE 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 HOLKA 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 PRAY FOR A RECALL OF THIS ORDER. ITA NO. 1744/AH D/2010 HINAFIL INDIA LTD. VS. ACIT ASST.YEAR 2006-07 - 3 - 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS D ISMISSED IN LIMINE . THIS ORDER PRONOUNCED IN OPEN COURT ON 05/12/2016 SD/- SD/- () ( ) (RAJPAL YADAV) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 05/ 12 /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)-VALSAD, GUJARAT 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 .. 5.12.16 (COVERED CASE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 5.12.16 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.6.12.16 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 6.12.16 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