Shri Rajesh Agrawal (HUF), Dahod V. The DCIT.,Cent.Circle-1, Baroda

ITA 1824/AHD/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0818 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 16-03-2020
• Assessment Year: 2001-2002
• Appeal Filed On: 23-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHIV SEWAK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I AMARJIT SINGH , ACCOUNTANT MEMBER AND MS. MADHUMITA ROY , JUDICIAL MEMBER S HRI RAJESH AGRAWAL (HUF), 4, MEG HDOOT SOCIETY , CHAKALIYA ROAD, DAHOD - 389151 PAN: AAIHR7473Q (APPELLANT) VS THE ACIT , CENTRAL CIRCLE - 1 , BARODA (RESPONDENT) REVENUE BY : S H RI SHIV SEWAK , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 16 - 0 3 - 2 020 DATE OF PRONOUNCEMENT : 16 - 03 - 2 020 / ORDER P ER BENCH : - THE PRESENT FIVE APPEAL S FILED BY THE ASSESSEE ARE DIRECT ED AGAINST THE ORDER PASSED BY THE CIT (A) - 12, AHMEDABAD ON 11 - 06 - 2018 . THE APPEAL S WERE LISTED FOR HEARING FIRSTLY ON 23 - 10 - 2019 AND THEREAFTER ON 16 - 03 - 2020. NOTICE OF HEARING WAS SENT BY RPAD. NEITHER THE ASSESSEE NOR ANYBODY - ELSE ON HIS BEHALF HAS A PPEARANCE ON ANY OF THE AFORESAID DATES . THE ASSESSEE HAS FAILED TO SUBSTANTIATE THE GENUINENESS OF CLAIM WITH RELEVANT EVIDENCES BEFORE THE LD. CIT(A). PERUSAL OF THE ORDER OF CIT (A) SHOWS THAT ALL THE I T A NO S . 1824 TO 1828 / A HD/20 18 A SS ESSMENT YEAR 2001 - 02 TO 2005 - 06 I.T.A NO S . 1824 TO 1828 /AHD/20 18 A.Y. 2001 - 02 TO 2005 - 06 PAGE NO SHRI RAJESH AGRAWAL (HUF) VS. ACIT 2 ISSUES RAISED BY THE ASSESSEE AND THE SUBMISSION M ADE BY HIM IN SUPPORT THEREOF HAVE DULY BEEN CONSIDERED BY THE CIT(A). NO MATERIAL HAS BEEN PLACED BEFORE US TO REBUT THE FINDINGS RECORDED BY THE CIT (A). IN THE ABSENCE OF ANY MATERIAL TO REBUT THE REASONING GIVEN BY THE CIT (A) IN SUPPORT OF THE CONCL USION REACHED BY HIM, WE HAVE NO ALTERNATIVE EXCEPT TO DISMISS ALL THE FIVE APPEAL S FILED BY THE ASSESSEE. WE ORDER ACCORDINGLY. THE FIVE APPEAL S FILED BY THE ASSESSEE STAND DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 16 - 03 - 20 20 SD/ - SD/ - ( MADHUMITA ROY ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 16 /03 /2020 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,