M/s. Jay Enterprise, RAJKOT-GUJARAT V. The Income Tax Officer, Ward-5(1), RAJKOT-GUJARAT

ITA 201/RJT/2012

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6658 (ITAT-RAJKOT)
• Duration Of Justice: 6 year(s) 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 23-04-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRAVENN VERMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ CONDUCTED THROUGH E-COURT AT AHMEDABAD ] BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ./ITA NO. 201/RJT/2012 ( / ASSESSMENT YEAR : 2008-09) M/S.JAY ENTERPRISE MINA GALI SONI BAZAR MANDVI CHOWK RAJKOT / VS. THE CIT(A)-IV RAJKOT ./ ./ PAN/GIR NO. : AACFJ6355K ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE (ADJOURNMENT APPLICATION) / RESPONDENT BY : SHRI PRAVENN VERMA, SR.DR / DATE OF HEARING 25/02/2019 !'# / DATE OF PRONOUNCEMENT 27 /02/2019 / O R D E R PER MAHAVIR PRASAD, JUDICIAL MEMBER: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TA X (APPEALS)IV, AHMEDABAD [CIT(A) IN SHORT] VIDE APPEAL NO.CIT(A)-I V/0118/10-11 DATED 28/11/2011 ARISING IN THE ASSESSMENT ORDER PASSED UNDER S.143(3) R.W.S.147 OF THE INCOME TAX ACT, 1961(HEREINAFTER R EFERRED TO AS 'THE ACT') DATED 24/12/2010 RELEVANT TO ASSESSMENT YEAR (AY) 2008-09. 2. THIS APPEAL WAS INSTITUTED IN THE MONTH OF APRIL -2012 AND THEREAFTER APPEAL WAS ADJOURNED SEVERAL TIMES AT T HE REQUEST OF THE LD.AR. ITA NO.201/RJT/2012 M/S. JAY ENTERPRISE VS. CIT(A)-IV, RAJKOT ASST .YEAR - 2008-09 - 2 - 3. TODAY, THE LD.AR MOVED AN APPLICATION FOR ADJOUR NMENT ON THE GROUND THAT AR OF THE APPELLANT IS TRAVELLING OUT O F RAJKOT ON THE APPOINTED DATE ON ACCOUNT OF PERSONAL REASONS AND R EQUESTED FOR ADJOURNMENT. 4. WE ARE NOT INCLINED TO GIVE THE ADJOURNMENT SINC E 2012 ONWARDS ASSESSEE HAS TAKEN SEVERAL ADJOURNMENT, AND ON 17/0 1/2019, THE LD.AR CITED THE SAME REASON THAT AR OF THE APPELLANT IS OUT OF RAJKOT ON THE SAID DATE AND MATTER WAS ADJOURNED FOR 25/02/2019. RECENTLY, THE HONBLE SUPREME COURT IN THE MATTER OF RAM SIROMANI TRIPATHI & ORS VS. STATE OF U.P. & ORS. IN CIVIL APPEAL NOS.9142-9 144 OF 2010 WITH CIVIL APPEAL NO.6156 OF 2012 DATED 07/02/2019 HAS H ELD THAT IF APPELLANTS COUNSEL IS NOT PRESENT IN THE COURT AND STATED TO BE OUT OF STATION IS NOT A GROUND TO SEEK ADJOURNMENT AND ADJ OURNMENT APPLICATION WAS REJECTED BY THE HONBLE SUPREME COURT AND FURTH ER HELD THAT HONBLE SUPREME COURT HAS NOT FOUND IT TO BE A GOOD GROUND FOR ADJOURNMENT. 5. SINCE THIS RECENT JUDGEMENT OF HONBLE APEX COUR T HAS COME, THEREFORE, WE DISMISS THE APPEAL FILED BY THE ASSES SEE ON ACCOUNT OF NON- PROSECUTION. 6. SUPPORT IS DRAWN FROM THE ORDER OF THE TRI BUNALS 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. ). ITA NO.201/RJT/2012 M/S. JAY ENTERPRISE VS. CIT(A)-IV, RAJKOT ASST .YEAR - 2008-09 - 3 - 7. 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, TO SEEK FOR A RECALL OF THIS ORDER. 8. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE . THIS ORDER PRONOUNCED IN OPEN COURT ON 27 /02/2019 SD/- SD/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDIC IAL MEMBER AHMEDABAD; DATED 27/02/2019 &.., .(.. / T.C. NAIR, SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. )*+ , / CONCERNED CIT 4. , ( ) / THE CIT(A)-IV, RAJKOT 5. 012 ((*+ , *+# , !& /DR,ITAT, RAJKOT 6. 2=> ? / GUARD FILE. / BY ORDER, 0 ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) $%, !& / ITAT, RAJKOT 1. DATE OF DICTATION .. 25.2.19 (DICTATION-PAD 5- PAGES ATTACHED AT THE END OF THIS APPEAL-FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 27.2.19 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.28.2.19 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 28.2.19 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