Jalpa Hiteshbhai Kotak, Ahmedabad V. The ITO-6(1)(2), Ahmedabad

ITA 2068/AHD/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 9171 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 03-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S.S. SHUKLA
• Section: 144

Judgement Text

, ‘A’ । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T .A . No . 20 68 /A h d/2 01 8 ( Ass e ss me nt Ye ar : 20 1 4 -15 ) Jalpa Hiteshbhai Kota k A-10, Sadguru Te na ment Bunglows, Nr. Ex press Highwa y CTM , Ah medabad 380008 / Vs. I.T.O. Ward 6(1)(2), Ah medabad / /P A N / G IR N o . : BQ FP K 4 9 5 1 G ( Appellant) . . ( / Respondent) /Appellant by : No ne /Respondent by : Shri S. S. Shukla, Sr.D.R. D ate o f He ari ng 27/10/2021 घो"# /Dat e o f Pro n ou nc e men t 08/11/2021 द श/O R D E R PER PRADIP KUMAR KEDIA - AM: The c ap ti on ed a pp eal h as b ee n f ile d at the i ns ta nc e o f the ass es se e aga in st t he or de r of th e Co mmi s si on er of Inc o me Ta x (Ap pe al s) -6 , Ah m eda ba d (‘ CI T( A)’ in s ho rt ), da te d 09 .0 7. 20 18 ari si ng in t he as s ess me nt or de r da t ed 1 8. 12 .2 01 7 p as sed b y th e As ses si ng Of f ic er ( AO ) un der s . 14 3( 3) r. w. s. 1 44 C of t he In co me Tax A ct , 19 61 (t he Act ) co nc ern in g A Y 2 0 14- 15 . I T A N o . 2 0 6 8 / A h d / 1 8 [ J a l p a H . K o t a k V s . I T O ] A . Y . 2 0 1 4 - 1 5 - 2 - 2. The g ro un ds of a pp eal r ais ed b y a s se ss ee re ad here un de r: “ 1 . T h e g r o u n d s o f a p p e a l m e n t i o n e d a s b e l o w a r e wi t h o u t p r e j u d i c e t o o n e a n o t h e r . 2 . T h e l e a r n e d C o m m i s s i o n e r o f I n c o m e T a x ( A p p e a l s ) [ h e r e i n a f t e r r e f e r r e d t o a s " C I T A " ] e r r e d o n f a c t s a s w e l l a s in l a w i n d i s m i s s i n g t h e a p p e l l a n t ' s a p p e a l w i t h o u t p r o v i d i n g s u f f i c i e n t o p p o r t u n i t y o f b e i n g h e a r d p a s s e d t h e I m p u g n e d A p p el l a t e O r d e r i n h u r r i e d w h i c h i s t o t a l l y b a d i n t h e e y e s o f t h e l a w a n d a g a i n s t t h e p r i n c i p l e o f n a t u r a l j u s t i c e a n d e q u i t y o f I n d ia . 3 . T h e L e a r n e d C I T ( A ) e r r e d i n p a s s i n g o r d e r . T h e o r d e r h a s b e e n p a s s e d i n h u r r i e d a n d w i t h o u t a l l o w i n g t h e s u f f i c i en t o p p o r t u n i t y o f b e i n g h e r d i s t o t a l l y a g a i n s t t h e p r i n c i p l e s o f n a t u r a l j u s t i c e . ” 3. W h en th e mat te r was c all ed f or he a rin g, n one a ppear e d o n beh alf of the a ss es see . The ma tte r was acc or di ng l y p r oce ed ed e x pa rte h av in g r eg ard t o t he n on- att en da nce d es pi t e s ev eral op por tu ni ti es gr an t ed to t he as se ss ee . 4. At t he o uts et , we n oti ce t ha t the a ss es see h as fil ed t he ap pea l bel at ed l y b y 1 3 d a ys . I n t he a bse nce of a n y c la rifi cat io n or su b mis sio ns sh ow i ng g ro un ds f or c on do nat io n of de lay i n f ilin g t he app ea l o n re co rd , t he a pp eal re qu ire s to b e d is mi sse d a s una d mit te d app ea l at th e th res h old . 5. In th e res ul t, t he ca pti on ed a pp eal of t he as se ss ee is d is m iss ed ex pa rt e. Sd/- Sd/- (RAJPAL YADAV) (P RADIP KUM AR KEDIA) VIC E PR ESI DENT ACC OUNTANT MEMB ER A h m e d a b a d : D a t e d 0 8 / 1 1 / 2 0 2 1 T R U E C O P Y S. K. SINHA ेश ! " #े" / Copy of Order Forwarded to:- & / Revenue 2 द / Assessee This Order pronounced on 08/11/2021 I T A N o . 2 0 6 8 / A h d / 1 8 [ J a l p a H . K o t a k V s . I T O ] A . Y . 2 0 1 4 - 1 5 - 3 - ( ) *+ , / Concerned CIT 4 , - / CIT (A) / 0 1 2 3 3 *+4 *+ #4 56द ) द / DR, ITAT, Ahmedabad 7 2 89 : / Guard file. By order/ द श 4 उ / 5 *+ #4 56द ) द । 1 . D a t e o f d i c t a t i o n o n 2 9 . 1 0 . 2 0 2 1 2 . D a t e o n w h i c h t h e t y p e d d r a f t i s p l a c e d b e f o r e t he D i c t a t i n g M e m b e r 2 9 . 1 0 . 2 0 2 1 3 . D a t e o n w h i c h t h e a p p r o v e d d r a f t c o m e s t o t h e S r .P . S . / P . S . 4 . D a t e o n w h i c h t h e f a i r o r d e r i s p l a c e d b e f o r e t h e D i c t a t i n g M e m b e r f o r p r o n o u n c e m e n t 5 . D a t e o n w h i c h t h e f a i r o r d e r c o m e s b a c k t o t h e S r. P . S . / P . S 6 . D a t e o n w h i c h t h e f i l e g o e s t o t h e B e n c h C l e r k 1 5. 1 1 . 2 0 2 1 7 . D a t e o n w h i c h t h e f i l e g o e s t o t h e H e a d C l e r k ... ... ... .... 8 . T h e d a t e o n w h i c h t h e f i l e g o e s t o t h e A s s t t . R e gi s t r a r f o r s i g n a t u r e o n t h e o r d e r ... ... ... ... ... ... ... ... 9 . D a t e o f D e s p a t c h o f t h e O r d e r ... ... ...