Shri Kanubhai Maganbhai Patel, Anand V. The Income Tax Officer, Ward-1, Anand

ITA 1809/AHD/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 6133 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 18-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, SMC , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO.1809/AHD/2015 ( / ASSESSMENT YEAR : 2005-06) KANUBHAI MAGANBHAI PATEL BRAHMDHAM, 62, JIVANDEEP SOCIETY, OPP: PARA MEDICAL COLLEGE, NEAR SARDARBAUG, ANAND-388001 / VS. THE ITO, WARD-1, 2 ND FLOOR, S.P. COMPLEX, MAYFAIR ROAD, ANAND-388001 ./ ./ PAN/GIR NO. : AOBPP4564R ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI UMA SHANKAR PRASAD, SR.DR / DATE OF HEARING 05/02/2018 !'# / DATE OF PRONOUNCEMENT 05/02/2018 $% / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTAN CE OF THE ASSESSEE AGAINST THE APPELLATE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-2, VADODARA [CIT(A) IN SHORT] DATED 3 1/03/2015 RELEVANT TO ASSESSMENT YEAR (AY) 2005-06. ITA NO.1809/AHD /2015 KANUBHAI MANGANBHAI PATEL. VS. I.T.O ASST.YEAR 2005-06 - 2 - 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHA LF OF THE APPELLANT- ASSESSEE. NOTICE WAS SERVED TO THE ASSESSEE BY RE GISTERED POST (AD ON RECORD) AS PER ADDRESS FURNISHED IN FORM NO.36. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN TH E ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSESSEE OR PETITIO N SEEKING TIME, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS T O 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 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 PRAY FOR A RECALL OF THIS ORDER. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . THIS ORDER PRONOUNCED IN OPEN COURT ON 05 / 02 /201 8 SD/- SD/- (MAHAVIR PRASAD) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 05/02/2018