Arvindbhai Babubhai Patel (HUF), , Vadodara V. ITO Wrad-1 (2)(4), Vadodara

ITA 1908/AHD/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6780 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 21-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T SHANKAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH BEFORE: SHR I MAHAVIR PRASAD , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ARVINDBHAI BABUBHAI PATEL (HUF), A - 3/122, ASSOCIATED SOCIETY, OFF OLD PADRA ROAD, VADODARA - 390015 PAN: AAGHA3988K (APPELLANT) VS THE IT O , WARD - 1 (2)(4) , VADODARA (RESPONDENT) REVENUE BY : S H RI T. SHANKAR , S R. D . R. ASSESSEE BY: NONE DATE OF HEARING : 09 - 07 - 2 019 DATE OF PRONOUNCEMENT : 12 - 07 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS ASSE SSEE S APPEAL FOR A.Y. 2012 - 13 , ARI SES FROM ORDER OF THE CIT(A) - 5, VADODARA DATED 04 - 05 - 2 017 , IN PROCEEDINGS UNDER SECTION 271(1 ) (C) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF T HE APPELLANT - ASS ESSEE. LAST OPPORTUNITY OF HEARING WAS GIVEN TO THE ASSESSEE FIXING THE DATE OF HEARING ON 09/07/2019 . DESPITE THIS, THE ASSE SSEE REMAINED UNREPRESENTED. IN THE I T A NO . 1908 / A HD/20 17 A SSESSMENT YEAR 2012 - 13 I.T.A NO. 1908 /AHD/20 17 A.Y. 2012 - 13 PAGE NO ARVINDBHAI BABUBHAI PATEL (HUF) VS. IT O 2 AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY REPRESEN TATION ON BEHALF OF THE ASSESSEE OR PETITION SEEKING TIME, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN F ROM 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 HOLKA VS. CWT: 223 ITR480 (M.P.). 3. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO S HOW THAT THERE WAS A REASONABLE CAUSE 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 APPE AL OF THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN TH E OPEN C OURT ON 1 2 - 07 - 201 9 SD/ - SD/ - ( MAHAVI R PRASAD ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 12 /07 /2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2 . REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,