Shri Dilip Mangaldas Shah, Ahmedabad V. The Income Tax Officer, Ward-3, Mehsana

ITA 2131/AHD/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8176 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2008-2009
• Appeal Filed On: 17-07-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 143(3); 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI DILIP MANGALDAS SHAH, M/S. HIMANI JEWELLERS, OPP. KHAMAR BHAVAN, STATION ROAD, KALOL, GUJARAT - 382721 PAN: ADIPS2125F (APPELLANT) VS THE IT O , WARD - 3 , MEHSANA, GUJARAT (RESPONDENT) REVENUE BY : S H RI MUDIT NAGPA L , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 13 - 11 - 2 017 DATE OF PRONOUNCEMENT : 13 - 11 - 2 017 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THESE T WO ASSESSEE S APPEAL S FOR A.Y. 2008 - 09 & 2011 - 12 , AR I SE FROM ORDER OF THE CIT(A) - 7, AHMEDABAD DATED 13 - 03 - 2015 , IN PROCEEDINGS UNDER SECTION 143(3) R.W.S. 144 R.W.S. 147 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . I T A NO S . 2131 & 2132 / A HD/20 15 A .Y. 200 8 - 09 & 2011 - 12 I.T.A NO S . 2131 & 3132 /AHD/20 15 A.Y. 2008 - 09 & 2011 - 12 PAGE NO SHRI DILIP MANGALDAS SHAH VS. IT O 2 2. AT THE TIME OF HEARING, NONE A PPEARED ON BEH ALF OF THE APPELLANT - ASSESSEE. N OTICE OF HEARIN G WAS SENT TO THE ASSESSEE ON 11/10 /2017 FIXING THE DATE OF HEARING ON 13/11 /2017 AT THE ADDRESS INDICATED IN COLUMN NO. 10. DESPITE THIS, THE ASSESSEE REMAINED UNREPRESEN TED. IN THE AFOREMENT IONED 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 FILED. ACCORDINGLY THE ONLY ALTER NATIVE 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 VS. 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 RESU LT, BOTH THE APPE ALS OF THE ASSESSEE ARE DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 13 - 11 - 201 7 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 13 /11 /2017 I.T.A NO S . 2131 & 3132 /AHD/20 15 A.Y. 2008 - 09 & 2011 - 12 PAGE NO SHRI DILIP MANGALDAS SHAH VS. IT O 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/ , / ,