Sai Consulting Engineers (P) Ltd., Ahmedabad V. The ACIT.,(OSD)Circle-8, Ahmedabad

ITA 2173/AHD/2012

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9957 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-12-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 01-12-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 01-10-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD .., , BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO.2173/AHD/2012 ( / ASSESSMENT YEAR : 2009-10) M/S.SAI CONSULTING ENGINEERS PVT.LTD. BLOCK A, SAI HOUSE SATYAM CORPORATE SQUARE B/H. RAJPATH CLUB AHMEDABAD-380 059 / VS. ACIT (OSD) CIRCLE-8 AHMEDABAD $ ./ ./ PAN/GIR NO. : AADCS 0481 P ( $' / APPELLANT ) .. ( ($' / RESPONDENT ) $') / APPELLANT BY : -NONE- ($'*) / RESPONDENT BY : SHRI K. MADHUSUDAN, SR.DR +,*- / DATE OF HEARING 01/12/2016 ./0*- / DATE OF PRONOUNCEMENT 01/12/2016 / O R D E R PER PRADIP KUMAR KEDIA, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-XIV, AHMEDABAD [CIT(A) IN SHORT] DATED 23/07/2012 PERTAINING TO ASSESSMENT Y EAR (AY) 2009-10. ITA NO.2173/AHD /2012 SAI CONSULTING ENGINEERS PVT.LTD. VS. ACIT ASST.YEAR 2009-10 - 2 - 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE. ON PREVIOUS OCCASIONS, I.E. ON 26/08/201 6, 30/09/2016 AND 03/11/2016 ALSO ASSESSEE DID NOT APPEAR. LAST NO TICE OF HEARING WAS SENT TO THE ASSESSEE ON 26/08/2016 FIXING THE DATE OF HEARING ON 30/09/2016 AT THE ADDRESS INDICATED IN COLUMN NO.10 AND THE HEARING WAS ADJOURNED TO 03/11/2016. ON 03/11/2016 THE HEARING WAS FURTHER ADJOURNED TO 01/12/2016. DESPITE THIS, THE ASSESSEE REMAINED UNREPRESENTED. IT IS FURTHER SEEN THAT THE SAID NOT ICE HAS NOT COME BACK UNSERVED. IN THE AFOREMENTIONED PECULIAR FACTS A ND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY REPRESENTATION ON BEHAL F OF THE ASSESSEE OR PETITION SEEKING TIME, IT CAN BE SAFELY PRESUMED T HAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY THE ONLY ALTERNATIVE 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 ITR 480 (M.P.). 3. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT I N CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON-R EPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY IF SO ADVIS ED TO PRAY FOR A RECALL OF THIS ORDER. ITA NO.2173/AHD /2012 SAI CONSULTING ENGINEERS PVT.LTD. VS. ACIT ASST.YEAR 2009-10 - 3 - 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS D ISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 01 / 1 2 /2016 SD/- SD/- (..) ( ) ( S.S. GODARA ) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 01/ 12 /2016 4..+,.+../ T.C. NAIR, SR. PS !'#$%$' / COPY OF THE ORDER FORWARDED TO : 1. $' / THE APPELLANT 2. ($' / THE RESPONDENT. 3. 567- 8- / CONCERNED CIT 4. 8- ( ) / THE CIT(A)-XIV, AHMEDABAD 5. 9:-+67 , 670 , 5 / DR, ITAT, AHMEDABAD 6. <, / GUARD FILE. / BY ORDER, (9-- //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 01/12/2016 (COVERED CASE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 01/12/2016 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. 02.12.16 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 02.12.16 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