Shri Narendrabhai G. Patel, Ahmedabad V. DCIT central Circle-2(3), Ahmedabad

ITA 195/AHD/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4507 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 26-08-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 22-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, . . , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER 1. ./ I.T.A. NO. 194/AHD/2018 2. ./ I.T.A. NO. 195/AHD/2018 ( / ASSESSMENT YEARS : 2011-12 & 2012-13 RESPECTIVELY ) SHRI NARENDRABHAI G PATEL (PROP. OF N.G. STEEL) NAVAPARA NR.AMBAJI TEMPLE MEHSANA 384 001 / VS. THE DCIT CENTRAL CIRCLE-2(3) AHMEDABAD ./ ./ PAN/GIR NO. : ABHPP 6414 D ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI ANAND KUMAR, SR.DR ! / DATE OF HEARING 26/08/2019 '#$% ! / DATE OF PRONOUNCEMENT 26/08/2019 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THE CAPTIONED APPEALS HAVE BEEN FILED AT THE INSTAN CE OF THE ASSESSEE AGAINST THE COMMON ORDER OF THE LEARNED CO MMISSIONER OF INCOME TAX (APPEALS)-2, AHMEDABAD [CIT(A) IN SHORT] DATED 27/11/2017 PASSED FOR ASSESSMENT YEARS (AYS) 2011- 12 & 2012-13. ITA NOS.194 & 195/A HD/2018 SHRI NARENDRABHAI G.PATEL VS.DCIT ASST.YEARS 2011-12 & 2012-13 - 2 - 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE. NOTICE OF HEARING WAS SENT BY REGISTERE D POST (AD ON RECORD - RG 17389995 9 IN) AS PER ADDRESS FURNISHED IN FORM NO.36 TO THE ASSESSEE ON 18/07/2019 FIXING THE DATE OF HEARING ON 26/08/2019 WHICH WAS RETURNED BY THE POSTAL AUTHORITIES UNSERVED WIT H THE REMARKS LEFT. NO OTHER ADDRESS FOR SERVICE OF NOTICE HAS BEEN PRO VIDED BY THE ASSESSEE. IT WAS THE BOUNDEN DUTY OF THE ASSESSEE TO MOVE REV ISED APPEAL MEMO (FORM NO.36) IN TERMS OF RULE 9A OF INCOME TAX (APP ELLATE TRIBUNAL) RULES 1963. THE ASSESSEE HAS FAILED TO DO SO. 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 PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PUR SUING THE APPEALS FILED. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEALS 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 REASO NABLE CAUSE FOR NON- REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY, IF SO ADVISED, ITA NOS.194 & 195/A HD/2018 SHRI NARENDRABHAI G.PATEL VS.DCIT ASST.YEARS 2011-12 & 2012-13 - 3 - TO SEEK FOR A RECALL OF THIS ORDER. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 26 TH AUGUST-2019 AT AHMEDABAD. SD/- SD/- ( WASEEM AHMED) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 26/ 08 /2019 (!.., .*../ T.C. NAIR, SR. PS !'#$#! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. +,- . / CONCERNED CIT 4. . ( ) / THE CIT(A)-12, AHMEDABAD 5. 123 * *,- , ! ,-% , + / DR, ITAT, AHMEDABAD 6. 356 7 / GUARD FILE. / BY ORDER, 1 * //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 26.08.2019 (DICTATION-PAD PAGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER .. 26.8.2019 3. OTHER MEMBER... 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.27.8.2019 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 27.8.2019 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER