Kalpanaben Bipinchandra Shah, Bhavnagar V. ITO, Ward-2(5), Bhavnagar

ITA 2201/AHD/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0117 (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 , SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV , JUDICIAL MEMBER AND WASEEM AHMED , ACCOUNTANT MEMBER ./ ITA NO.2201 /AHD/2017 / ASSTT. YEAR : 2014 - 2015 KALPANABEN BIPINCHANDRA SHAH , C/O M/S. TARACHAND TRIKAMLAL SHAH , PARA BOTAD , DIST. BHAVNAGAR. PAN: AMTPS9667G VS . IT O , WARD - 2(5 ) , BHAVNAGAR . (APPLICANT) ( RESPON D ENT ) ASSESSEE BY : NONE REVENUE BY : SHRI SOMOGYAN PAL , 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 IONER OF INCOME TAX (APPEALS) - 6 , AHMEDABAD [ LD. CIT(A) IN SHORT] VIDE APPEAL NO. CIT(A) - 6/153/16 - 17 , DATED 28 / 09 / 2017 ARISING IN THE MATTER OF ASSESSMENT ORDER PASSED UNDER S.143(3) OF THE INC OME TAX ACT, 1961 ( HERE - IN - AFTER REFERRED TO AS 'THE ACT') DATED 27/12 / 201 6 RELEVANT TO ASSESSMENT YEAR (AY) 2014 - 15 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. NOTICE OF HEARING WAS SENT TO THE ASSESSEE , BUT THE A SSESSEE HAS NEITHER FILED ANY ADJOURNMENT APPLICATION ITA NO.2201 /AHD/2017 ASSTT. YEAR 2014 - 15 2 NOR INTIMATED ABOUT REASONS FOR HER NON - APPEARANCE ON THE DATE OF HEARING . 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 DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INCOME TAX VS. MUL TI 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 THAT 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 A HMEDABAD; DATED 28 / 03/2019 MANISH ITA NO.2201 /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 .