M/s. Shripad Conchem Pvt. Ltd., Surat V. The ACIT, Circle-4, Surat

ITA 2183/AHD/2014

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 2062 (ITAT-SURAT)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 30-07-2014
• Court: TRIBUNAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ./ ITA NO.2183/AHD/2014 [ [ / ASSTT. YEAR:2010-2011 M/S. SHRIPAD CONCHEM PVT. LTD , OFFICE FLOOR, ASHOKA PAVILLION-A, OPP. KAPADIA HEALTH CLUB, NEW CIVIL ROAD, SURAT-395007. PAN: AAECS8086M VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4, SURAT (APPLICANT) (RESPONENT) ASSESSEE BY : NONE REVENUE BY : S MT. SMITHA V. NAIR , SR. DR / DATE OF HEARING : 12/11/2018 / DATE OF PRONOUNCEMENT: 13/11/2018 / O R D E R PER AMARJIT SINGH, ACCOUNTANT MEMBER: THIS ASSESSEES APPEAL FOR A.Y. 2010-2011, ARISES FROM THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-II, SURAT, IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. 2. ON THE LAST DATE OF HEARING I.E ON 27/09/2018, THE LD. COUNSEL FOR THE ASSESSEE REQUESTED FOR ADJOURNMENT. ACCORDINGLY CASE WAS ADJOURNED AND THE DATE OF HEARING WAS FIXED ON 12/11/2018. HOWEVER, ON THIS DATE ALSO NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION IS FILED. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ITA NO.2183/AHD/2014 A.Y.2010-2011 2 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 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 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 RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 13/11/2018 AT SURAT. -SD- -SD- (RAJPAL YADAV) JUDICIAL MEMBER (AMARJIT SINGH) ACCOUNTANT MEMBER TRUE COPY SURAT; DATED 13/11/2018 MANISH / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. () / THE CIT(A) 5. , / DR, ITAT, 6. [ / GUARD FILE. / BY ORDER, ( ASSTT.REGISTRAR) , / ITAT, SURAT