Shri Bipinchandra Premchand Shah , Botad V. ITO, Ward-2(5), Bhavanagar

ITA 2200/AHD/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0120 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 04-10-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL , SM C BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV , JUDICIAL MEMBER AND SHRI WASEEM AHMED , ACCOUNTANT MEMBER ./ ITA NO.2200 /AHD/2017 / ASSTT. YEAR : 2014 - 2015 SHRI BIPINCHANDRA PREMCHAND SHAH , C/O M/S TARACHAND TRIKAMLAL SHAH , PARA , TOWER ROAD, BOTAD. PAN: ADEP0769M VS . IT O , WARD - 2 (5 ) , AHMEDABAD . (APPLICANT) ( RESPON D ENT ) ASSESSEE BY : NONE REVENUE BY : SHRI SOMOGYAN P AL , SR. DR / DATE OF HEARING : 22 / 03 / 201 9 / DATE OF PRONOUNCEMENT: 28 /03 /2 01 9 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISS I ONER OF INCOME TAX (APPEALS) - 6 , AHMEDABAD [ LD. CIT(A) IN SHORT] VIDE APPEAL NO. CI T(A) - 6/151/16 - 17 , DATED 28 / 08 / 2017 ARISING IN THE MATTER OF ASS ESSMENT ORDER PASSED UNDER S.143 OF THE INCOME TAX ACT, 1961 ( HERE - IN - AFTER REFERRED TO AS 'THE ACT') DATED 27/12 / 201 6 RELEVANT TO ASSESSMENT YEAR (AY) 2009 - 10 . 2. THE NOTICE FOR HEARING WAS DULY SERVED UPON THE ASSESSEE. B UT NOBODY APPEARED ON 20/02/2019. ACCORDINGLY , THE MATTER WAS ADJOURNED TO 22/03/2019. ACCORDINGLY , A SEPARATE NOTICE WAS ISSUED TO THE ASSESSEE ITA NO.2200 /AHD/2017 ASSTT. YEAR 2014 - 15 2 INTIMATING THE NEXT DATE OF HEARING, I.E. , 22 ND OF MARCH 2019 WHICH WAS DULY RECEIVED BY HIM. BUT AGAIN THERE WAS NO COMPLIANCE FROM THE ASSESSEE . AS SUCH ON THE DATE HEARING, I.E. , 22/03/2019 ALSO NEITHER ANY APPEARED ON BEHALF OF THE ASSESSEE, NOR ANY ADJOURNMENT APPLICATION WAS FILED . IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE AND THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSESSEE, 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 DRAW N 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 CAN SHOW T HAT THERE WAS A REASONABLE CAUSE FOR NON - REPRESENT ATION ON THE DATE OF HEARING, HE 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 . O RDER PRONOUNCED IN THE COURT ON 28 /03 / 2019 AT AHMEDABAD. - SD - - SD - (RAJPAL YADAV ) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER (TRUE COPY) A HMEDABAD; DATED 28 / 03/2019 MANISH ITA NO.2200 /AHD/2017 ASSTT. YEAR 2014 - 15 3 / COPY OF THE ORDER FORWARDED TO : / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , / DR, ITAT, 6. / GUARD FILE .