Ashok shantilal Changede, Ahmednagar V. Income-tax Officer,

ITA 2237/PUN/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 1797 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-05-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 18-05-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 30-12-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT HALDAR
• Section: 143(3)

Judgement Text

] ]] ] IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE , !', $ % BEFORE SHRI VIKAS AWASTHY, JM AND SHRI PRADIP KUMAR KEDIA, AM ITA NO.2237/PN/2013 ASSESSMENT YEAR : 2006-07 MR. ASHOK SHANTILAL CHANGEDE, DANA GALLI, BHINGAR, AHMEDNAGAR. PAN : ADOPC7201J . APPELLANT VS. THE INCOME TAX OFFICER, WARD 1, AHMEDNAGAR. . RESPONDENT / APPELLANT BY : NONE / RESPONDENT BY : SHRI ABHIJIT HALDAR / DATE OF HEARING : 18.05.2016 / DATE OF PRONOUNCEMENT: 20.05.2016 & / ORDER PER PRADIP KUMAR KEDIA, AM : THE CAPTIONED APPEAL FILED BY THE ASSESSEE IS AGAIN ST THE ORDER OF CIT(A)-IT/TP, PUNE DATED 25.11.2013 RELATING TO ASS ESSMENT YEAR 2006-07 PASSED UNDER SECTION 143(3) OF THE INCOME-TAX ACT, 1961 (IN SHORT THE ACT). 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE INSPITE OF SERVICE OF NOTICE. THE LD. DEPARTMENTAL REPRESE NTATIVE (DR), SHRI ABHIJIT HALDAR APPEARED ON BEHALF OF THE RESPONDENT/REVENUE . INITIALLY, THE HEARING WAS FIXED ON 27.10.2014. ON 27.10.2014, NONE APPEA RED ON BEHALF OF THE ASSESSEE NOR ANY WRITTEN REQUEST FOR ADJOURNMENT WA S MADE ON BEHALF OF ASSESSEE. THE APPEAL WAS RE-FIXED FOR HEARING ON 1 2.02.2015. THEREAFTER, APPEAL WAS AGAIN RE-FIXED FOR HEARING ON 30.04.2015 . ON 30.04.2015, AGAIN NONE HAD APPEARED ON BEHALF OF THE ASSESSEE. THE A PPEAL WAS TAKEN AS HEARD EX-PARTE ON SUBMISSIONS OF THE LD. DR. THEREAFTER, IT WAS OBSERVED THAT THE MATTER REQUIRES FURTHER HEARING FOR PROPER ADJUDICA TION. THE REGISTRY WAS 2 ITA NO.2237/PN/2013 DIRECTED TO LIST THE APPEAL FOR FRESH HEARING AFTER ISSUING NOTICE TO BOTH THE SIDES. FRESH RPAD NOTICE FOR 01.03.2016 WAS ISSUED TO THE ASSESSEE WHICH WAS DULY SERVED AS PER THE ACKNOWLEDGEMENT CARD PLA CED ON RECORD. ON 01.03.2016, NONE APPEARED ON BEHALF OF THE ASSESSEE AND AGAIN NO REQUEST FOR ADJOURNMENT WAS SOUGHT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS ONCE AGAIN ADJOURNED TO 18.05.2016 IN THE INTEREST OF JUSTICE. HOWEVER, ON 18.05.2016 NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJ OURNMENT WAS SOUGHT BY THE ASSESSEE. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. IN THE ABSENCE OF ANY APPEARANCE BY THE AS SESSEE IN PERSON OR THROUGH AR INSPITE OF SERVICE OF SEVERAL NOTICES FOR HEARIN G, WE PROCEED TO DISPOSE OF THE APPEAL EX-PARTE QUA THE ASSESSEE AFTER CONSIDERING THE MATERIAL AVAILA BLE ON RECORD AND HEARING THE RESPONDENT/REVENUE ON MERITS IN TERMS OF RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963. 3. WHEN THE CAPTIONED APPEAL WAS CALLED FOR HEARING ON 18.05.2016, WE FIND THAT THE ASSESSEE HAS FILED ONLY APPELLATE ORD ER UNDER SECTION 250 OF THE ACT DATED 25.11.2013 AND HAS NOT EVEN FILED PRIMARY DOCUMENT I.E. ASSESSMENT ORDER ALONG WITH THE MEMO OF APPEAL. IN THE ABSENC E OF IMPUGNED ASSESSMENT ORDER, WE ARE UNABLE TO DECIDE THE ISSUE ON MERITS. WE SIMILARLY FIND THAT THE GROUNDS OF APPEAL ARE ARGUMENTATIVE AND ARE NOT IN CONFORMITY WITH RULE 8 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963. T HE APPEAL OF THE ASSESSEE IS THEREFORE DISMISSED IN LIMINE . 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED ON THIS 20 TH DAY OF MAY, 2016. SD/- SD/- ( VIKAS AWASTHY ) ( PRADIP KUMAR KEDIA ) / JUDICIAL MEMBER $ / ACCOUNTANT MEMBER PUNE ; DATED : 20 TH MAY, 2016. 3 ITA NO.2237/PN/2013 & ' () *+( / COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT(A)-IT/TP, PUNE; 4) THE CIT-IT/TP, PUNE; 5) THE DR B BENCH, I.T.A.T., PUNE; 6) GUARD FILE. &, / BY ORDER , ' # //TRUE COPY// $ %& # '( / SR. PRIVATE SECRETARY ) '* , / ITAT, PUNE