Sub Registrar, Ahmedabad V. The DIT (INCI), Ahmedabad

ITA 2224/AHD/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8393 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 30-08-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH BEFORE: SHR I MAHAVIR PRASAD , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SUB - REGISTRAR - NAROL - 5, STATE GOVT. DEPARTMENT, NEAR RAMJI MANDIR KHOKHRA CHAR RASTA, KHOKHARA, AHMEDABAD - 380021 PAN: ABKPT7208A (APPELLANT) VS DIRECTOR OF INCOME TAX (INCI), ROOM NO. 10. GROUND FLOOR, AHMEDABAD - 380009 (RES PONDENT) REVENUE BY : S H RI PRAJNA PARAMITA , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 21 - 09 - 2 017 DATE OF PRONOUNCEMENT : 03 - 10 - 2 017 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS ASSESSEE S APPEAL FOR A.Y. 2014 - 15 , AR I SES FROM ORDER OF THE CIT(A) - 5, VADODARA DATED 2 6 - 07 - 2016 , IN P ROCEEDI NGS UNDER SECTION 271FA OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. AT THE TIME OF HEARIN G, NONE APPEARED ON BEH ALF OF THE APPELLANT - ASSESSEE. LAST NOTICE OF HEARIN G WAS SENT TO THE ASSESSEE I T A NO . 2224 / A HD/20 16 A SSESSMENT YEAR 2014 - 15 I.T.A NO. 2224 /AHD/20 16 A.Y. 2014 - 15 PAGE NO SUB - REGISTRAR NAROL - 5 STATE GOVT. DEPARTMENT VS. DIRECTOR OF INCOME TAX(INCI) 2 ON 08 /09 /2017 FIXING THE DATE OF HEARING ON 21 /09 /2017 AT THE ADDRESS INDICATED IN COLUMN NO. 10. DESPITE THIS, THE ASSESSEE REMAINED UNREPRESENTED. IT I S FURTHER SEEN THAT THE SAID NOTICE HAS NOT COME BACK UNSERVED. IN THE AFOREMENTIONED 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 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 APPE AL OF THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 03 - 10 - 201 7 SD/ - SD/ - ( MAHAVIR PRASAD ) ( AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 03 / 10 /2017 I.T.A NO. 2224 /AHD/20 16 A.Y. 2014 - 15 PAGE NO SUB - REGISTRAR NAROL - 5 STATE GOVT. DEPARTMENT VS. DIRECTOR OF INCOME TAX(INCI) 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/ , / ,