Jai Sharefin Limited, Ahmedabad V. ITO, Ward-1(3)(2), Ahmedabad

ITA 240/AHD/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 9896 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 7 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 17-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Non compliance
• Section: 22

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘SMC’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA No.240/Ahd/2019 Asstt.Year : 2008-09 Jai Sharefin Limited C-195, Kamdhenu Complex Opp: Sahjanand College Ambawadi Ahmedabad. PAN : AAACJ 3864 E Vs ITO, Ward-1(3)(2) Ahmedabad. (Applicant) (Responent) Assessee by : None Revenue by : Shri Mukesh Sharma, DR स ु नवाई क तार ख/D a t e o f H e a r i n g : 1 9 / 0 9 / 2 0 2 2 घोषणा क तार ख /D a t e o f P r o n o u n c e m e n t : 2 8 / 0 9 / 2 0 2 2 आदेश/O R D E R The present appeal has been filed by the assessee against order passed by the Commissioner of Income Tax(Appeals)-6, Ahmedabad (in short referred to as ld.CIT(A)) under section 250(6) of the Income Tax Act, 1961 ("the Act" for short), dated 22.1.2018 pertaining to Asst.Year 2008-09. 2. I notice that the Registry of the Tribunal has pointed out 22 days’ delay in filing appeal by the assessee before the Tribunal. However, no application for condonation of delay was filed by the assessee nor any pleadings supported by an affidavit filed. On examination of order sheet of the appeal record, I find that the case of the assessee was listed for hearing as many as 11 times, but on any occasion, assessee or his representative appeared before the ITA No.240/Ahd/2019 2 Tribunal to pursue his appeal. Various notices issued by the Tribunal through speed post returned with remark “left”. Even in the appellate proceedings before the ld.CIT(A), assessee remained absent and various notices sent to him remained non-responded. The ld.CIT(A) has noted this fact in para-4 of his impugned order as under: “None attended in during appeal proceedings. 4. Following notices were sent fixing the hearing of the appeal on dates as per detail below:- SN Date of Notice Date of Hearing Remarks 1 10.10.2018 23.10.2018 None attended. Notice received back with postal comment 'Left'. 2 01.11.2018 20.11,2018 'Final Opportunity' None attended. Notice received back with postal comment 'Left'. As can be seen that on all the dates when the hearing of appeal was fixed, neither the appellant attended nor any submissions were filed. Notice dated 01.11.2018 fixing hearing on 20.11.2018 as 'Final Opportunity' was also sent by e-mail mentioned in Form 35. However, still there was no response. Thus there has been total non-compliance by the appellant during appeal proceedings. It must be mentioned that appeal has been filed by the appellant and he has to prosecute the appeal All the above notices were sent at the address given in Form 35. The notices have been received back in this office with postal comment 'Left'. The appellant has not filed any request for change in address. 4.1 The above facts clearly show that the appellant is not interested in pursuing the appeal. The issue of non compliance by assessee at appellate stage has been considered and decided by the Hon'ble Supreme Court and Various High Courts as discussed below.” ITA No.240/Ahd/2019 3 3. I have heard the ld.DR and gone through the case record. In the present case, I find that there is consistent negligence and careless attitude on the part of the assessee both before the appellate proceedings and before the Tribunal in pursuing his appeal. Nothing has been done by the assessee or his representative either to file a condonation petition or to come forward explain cause for delay in filing the appeals or reasons to remain unattended all throughout the proceeding before the Tribunal. Throughout the assessee has shown utter disregard to judicial proceedings pending before it. The appeal needs to be dismissed as being barred by limitation itself. 4. Even on merits we find that the issue raised in the appeal is against disallowance of loss incurred by the assessee on transactions made on recognized stock exchange by way of alleged client code modification. The disallowance of loss transferred to the account of assessee by client code modification was confirmed by the ld.CIT(A) in the absence of details and explanation from the assessee. Since the assessee persistently has not appeared during the appellate proceedings and before the Tribunal, I see no reason to depart from the view taken by the revenue authorities on this issue, more so, in the absence of any assistance rendered by the assessee in regard. The appeal of the assessee is dismissed as un-admitted. 5. In the result, the appeal of the assessee is dismissed. Order pronounced in the Court on 28 th September, 2022 at Ahmedabad. Sd/- (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad, dated 28/9/2022