M/s. Modern Tube Industries Ltd., Ahmedabad V. The Income tax Offcer,Ward-4(1), Baroda

ITA 2318/AHD/2013

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9483 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 4 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 23-01-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 17-09-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD .., , !' BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO.2318/AHD/2013 ( / ASSESSMENT YEAR : 2009-10) M/S. MODERN TUBE INDUSTRIES LTD. 322, GIDC, RAMANGAMDI POR, BARODA 391 243 / VS. THE ITO, WARD-491) BARODA % ./ ./ PAN/GIR NO. : AAECM 7325 D ( %( / APPELLANT ) .. ( )%( / RESPONDENT ) %(* / APPELLANT BY : -NONE- )%(+* / RESPONDENT BY : SHRI JAMES KURIAN, SR.DR ,+ / DATE OF HEARING 23/01/2017 -./+ / DATE OF PRONOUNCEMENT 23/01/2017 / O R D E R PER PRADIP KUMAR KEDIA, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-III, BARODA DAT ED 28/05/2012 PASSED FOR ASSESSMENT YEAR 2009-10. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE. ON PREVIOUS OCCASIONS, I.E. ON 22/02/201 6, 04/05/2016, ITA NO. 2318/AH D/2013 M/S. MODERN TUBE INDUSTRIES LTD. VS. ITO ASST.YEAR 2009-10 - 2 - 03/05/2016 AND 08/09/2016 ALSO ASSESSEE DID NOT AP PEAR. THE RECORD INDICATES THAT ASSESSEE OR ITS REPRESENTATIVES WERE DULY INFORMED ABOUT THE DATE OF HEARING. HOWEVER, THE ASSESSEE CONTIN UES TO REMAIN DEFIANT TO THE NOTICE OF HEARING AND DOES NOT APPARENTLY AP PEAR TO BE INTERESTED IN PROSECUTING ITS APPEAL. DESPITE REPEATED OPPORTUNIT IES, THE ASSESSEE REMAINED UNREPRESENTED. IN THE AFOREMENTIONED PECUL IAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY RE PRESENTATION ON BEHALF OF THE ASSESSEE OR PETITION SEEKING TIME, IT CAN B E SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF T HE 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 ITR 480 (M.P.). 3. BEFORE PARTING, IT WOULD BE APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE EXISTED A REASONABLE CAU SE FOR NON- REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER. ITA NO. 2318/AH D/2013 M/S. MODERN TUBE INDUSTRIES LTD. VS. ITO ASST.YEAR 2009-10 - 3 - 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS D ISMISSED IN LIMINE . THIS ORDER PRONOUNCED IN OPEN COURT ON 23 / 01 /201 7 SD/- SD/- ( ..) ( ) ( R.P. TOLANI ) ( PR ADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 23/ 01 /2017 3..,.../ T.C. NAIR, SR. PS !'#$#! / COPY OF THE ORDER FORWARDED TO : 1. %( / THE APPELLANT 2. )%( / THE RESPONDENT. 3. 456 7 / CONCERNED CIT 4. 7 ( ) / THE CIT(A)-III, BARODA 5. 89:56 , 56/ , 4 / DR, ITAT, AHMEDABAD 6. :<, / GUARD FILE. / BY ORDER, )8 //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 23.1.17 (COVERED CASE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 23.1.17 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 23.1.17 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 23.1.17 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER