Laxmi Jewellery Export Pvt. Ltd., Ahmedabad V. The Asstt. Commissioner of Income Tax, Circle-2(1)(2), Ahmedabad

ITA 1935/AHD/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8391 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 25-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH BEFORE: SHR I MAHAVIR PRASAD , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER LAXMI JEWELLERY EXPORT PVT. LTD. GROUND FLOOR, ANAND SHOPPING CENTRE, OPP. SHILP BUILDING, C.G. ROAD, NAVRANGPURA PAN:AAACL3546R (APPELLANT) VS THE ACIT , CIRCLE - 2 (1)(2) , NAVJIVAN TRUST BUILDING, OFF. ASHRAM ROAD, AHMEDABAD (RESPONDENT) REVENUE BY : S H RI PRAJNA PARAM ITA , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 21 - 09 - 2 017 DATE OF PRONOUNCEMENT : 03 - 10 - 2 017 / ORDE R P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS ASSESSEE S APPEAL FOR A.Y. 2010 - 11 , AR I SES FROM ORDER OF THE CIT(A) - 2, AHMEDABAD DATED 07 - 09 - 2015 , IN P ROCEEDINGS UNDER SECTION 144 R.W.S. 147 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . I T A NO . 1935 / A HD/20 16 A SSESSMENT YEAR 2008 - 09 I.T.A NO. 1935 /AHD/20 16 A.Y. 2008 - 09 PAGE NO LAXMI JEWELLERY EXPORT PVT. LTD. VS. ACIT 2 2. AT TH E TIME OF HEARING, NONE APPEARED ON BEH ALF OF THE APPELLANT - ASSESSEE. LAST NOTICE OF HEARIN G WAS SENT TO THE ASSESSEE ON 08/09 /2017 FIXING THE DATE OF HEARING ON 21 /09 /2017 AT THE ADDRESS INDICATED IN COLUMN NO. 10. DESPITE THIS, THE ASSESSEE REMAINED UNR EPRESENTED . IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSESSEE OR PETITION SEEKING TIME, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILE D. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO 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 HOLKA V S. CWT: 223 ITR480 (M.P.). 3. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW 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 THE OPEN C OURT ON 03 - 10 - 201 7 SD/ - SD/ - ( MAHAVIR PRASAD ) ( AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDA BAD : DATED 03 / 10 /2017 I.T.A NO. 1935 /AHD/20 16 A.Y. 2008 - 09 PAGE NO LAXMI JEWELLERY EXPORT PVT. LTD. VS. ACIT 3 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,