Shri Indravadan G. Patel, Baroda V. The CIT-1, Baroda

ITA 2450/AHD/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8049 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2010-2011
• Appeal Filed On: 14-08-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI INDRAVADAN G. PATEL, POST: WALU FALIYU, BORSAD, DIST: BARODA PAN: ADMPP9239M (APPELLANT) VS THE CIT - 1 , BARODA (RESPONDENT) REVENUE BY : S H RI MUDIT NAGPAL , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 24 - 11 - 2 017 DATE OF PRONOUNCEMENT : 28 - 11 - 2 017 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS ASSESSEE S APPEAL FOR A. Y. 2010 - 11 , AR I SES FROM ORDER OF THE PR. CIT, VADODARA - 1, DATED 20 - 03 - 2015 , IN PROCEEDINGS UNDER SECTION 263 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. AT THE TIME OF HEARING, NONE APPEARED ON BEH ALF OF THE APPELLANT - ASSESSEE. THE ASSESSEE HAS ALSO NOT FILED ANY APPLICATION FOR CONDONATION OF DELAY. LAST NOTICE OF HEARIN G WAS SENT TO THE I T A NO . 2450 / A HD/20 14 A SS ESSMENT YEAR 2010 - 11 I.T.A NO. 2450 /AHD/20 15 A.Y. 2010 - 11 PAGE NO SHRI INDRAVADAN G. PATEL VS. CIT 2 ASSESSEE ON 16/10 /2017 FIXING THE DATE OF HEARING ON 24/11 /2017 AT THE ADDRESS INDICATED IN COLUMN NO. 10. DESPITE THIS, THE ASSESSEE REMAINED UNREPRESENTED. IT IS FURTHER SEEN THAT THE SAID NOT ICE HAS NOT COME BACK UN - SERVED. 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 PURS UING 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 LA TE 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 28 - 11 - 201 7 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER A CCOUNTANT MEMBER AHMEDABAD : DATED 28 /11 /2017 I.T.A NO. 2450 /AHD/20 15 A.Y. 2010 - 11 PAGE NO SHRI INDRAVADAN G. PATEL VS. CIT 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/ , / ,