Dhaval Anilbhai Karia, Rajkot V. Income Tax Officer, Ward-2(2)(2), Rajkot

ITA 213/RJT/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6251 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: RJT
• Assessment Year: 2012-2013
• Appeal Filed On: 20-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANIL KR DAS
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH , RAJKOT BEFORE: SHRI MAHAVIR PRASAD , JUDICIAL MEMBER AND S H RI AMARJIT SINGH , ACCOUNTANT MEMBER [CONDUCTED THROUGH E - COURT AT AHMEDABAD] SHRI DHAVAL ANILBHAI KARIA C/O. ISHWAR KHAKHAR & CO., OFFICE NO. 101, STAR PLAZA, PHHULCHHAB CHOWK, RAJKOT - 360001 PAN: AKLPK4366L ( APPELLANT) VS THE ITO, WARD - 2(2)(2), RAJKOT (RESPONDENT) REVENUE BY : S H RI ANIL KR. DAS , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 21 - 01 - 2 020 DATE OF PRONOUNCEMENT : 27 - 01 - 2 020 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT (A) - 2, RAJKOT ON 06 - 03 - 2017. THE APPEAL WAS LISTED FOR HEARING FIRSTLY ON 03 - 12 - 2019 AND THEREAFTER ON 21 - 0 1 - 2020. NOTICE OF I T A NO . 213 / RJT /20 17 A SSESSMENT YEAR 2012 - 13 I.T.A NO. 213 /RJT /20 17 A.Y . 2012 - 13 PAGE NO SHRI DHAVAL ANILBHAI KARIA VS. ITO 2 HEARING WAS SENT BY RPAD. NEITHER THE ASSESSEE NOR ANYBODY - ELSE ON HIS BEHALF HAS APPEARANCE ON ANY OF THE AFORESAID DATES . THE ASSESSEE HAS FAILED TO SUBSTANTIATE THE GENUINENE SS OF CLAIM WITH RELEVANT EVIDE NCES BEFORE THE LD. CIT(A). PERUSAL OF THE ORDER OF CIT (A) SHOWS THAT ALL THE ISSUES RAISED BY THE ASSESSEE AND THE SUBMISSION MADE BY HIM IN SUPPORT THEREOF HAVE DULY BEEN CONSIDERED BY THE CIT(A). NO MATERIAL HAS BEEN PLACED BEFORE US TO REBUT THE FINDINGS RECORDED BY THE CIT ( A). IN THE ABSENCE OF ANY MATERIAL TO REBUT THE REASONING GIVEN BY THE CIT (A) IN SUPPORT OF THE CONCLUSION REACHED BY HIM, WE HAVE NO ALTERNATIVE EXCEPT TO DISMISS THE APPEAL FILED BY THE ASSESSEE. WE ORDER ACCORDINGLY. THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OUR T ON 27 - 01 - 20 20 SD/ - SD/ - (MAHAVIR PRASAD ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 27 /01/2020 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, RAJKOT