Shri Tulsi Infrastructure , Vadodara V. The Pre. CIT-3, Rajkot, Rajkot

ITA 182/RJT/2019

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 9103 (ITAT-RAJKOT)
• Duration Of Justice: 4 year(s) 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 17-01-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 29-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Shri Tulsi Infrastructure C-76, Nandanvan Society, Near Suvas Park, New Sama Road, Vadodara PAN: AAGFT1207J (Appellant) Vs The Principal Commissioner of Income-tax-3, Rajkot (Respondent) Assessee Represented: None Revenue Represented: Shri Shramdeep Sinha, CIT-DR Date of hearing : 18-01-2024 Date of pronouncement : 19-01-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the Revision order dated 26.02.2019 passed by the Principal Commissioner of Income Tax-3, Rajkot arising out of the assessment order passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2014-15. ITA No. 182/Rjt/2019 Assessment Year 2014-15 I.T.A No. 182/Rjt/2019 A.Y. 2014-15 Page No Shri Tulsi Infrastructure vs. PCIT 2 2. The Registry has noted that there is a delay of 71 days in filing the above appeal by the assessee. In spite of service of notices to the assessee, None appeared on behalf of the assessee. Though time to time adjournment were sought by the Chartered Accountant on the ground that Paper Book is under preparation on 06.04.2023, 06.06.2023, 21.09.2023, 19.10.2023, 19.12.2023 and today no one represented, either by the assessee or his Representative. There is no affidavit filed by the assessee explaining the delay of 71 days in filing the above appeal, even after a period of five years. Further this Revision order would have been given effect by the A.O. Therefore it clearly shows that the assessee is not interested in pursuing the above appeal and not filed any documents, much less Affidavit explaining the delay of 71 days in filing the above appeal. 3. Therefore the appeal filed by the Assessee is dismissed in limine. Order pronounced in the open court on 19-01-2024 Sd/- Sd/- (WASEEM AHMED) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 19/01/2024 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, राजकोट