Aquaguard Plastics & Polymers Pvt.Ltd., Baroda V. The Dy.CIT.,Circle-1(1), Baroda

ITA 2512/AHD/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8551 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 30-06-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 11-09-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AQUAGUARD PLASTICS & POLYMERS PVT. LTD., A - 1/839 GIDC MAKARPURA, BARODA - 390010 PAN: AABCB6914E (APPELLANT) VS THE DY. CIT, CIRCLE - 1 (1) , BARODA (RESPONDENT) REVENUE BY : S H RI K. MADHUSUDAN , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 12 - 09 - 2 017 DATE OF PRONOUNCEMENT : 15 - 09 - 2 017 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS ASSESSEE S APPEAL FOR A. Y. 20 07 - 08 , AR I SES FROM ORDER OF THE CIT(A) - I, BARODA DATED 16 - 06 - 2 014 , IN PROCEEDINGS UNDER SECTION 271(1 ) (C) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . I T A NO . 2512 / A HD/20 14 A S SESSMENT YEAR 200 7 - 08 I.T.A NO. 2512 /AHD/20 14 A.Y. 2007 - 08 PAGE NO AQUAGUARD PLASTICS & POLYMERS PVT. LTD. VS. DY. CIT 2 2. AT THE TIME OF HEARING, NONE APPEARED ON BEH ALF OF THE APPELLANT - ASSESSEE. LAST CHANCE OF HEAR IN G ON 12/09 /2017 WAS GIVEN TO THE ASSESSEE . DESPITE THIS, THE ASSESSEE REMAINED UNREPRESEN TED . 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 15 - 09 - 201 7 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 15 /09 /2017 I.T.A NO. 2512 /AHD/20 14 A.Y. 2007 - 08 PAGE NO AQUAGUARD PLASTICS & POLYMERS PVT. LTD. VS. DY. CIT 3 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FI LE. BY ORDER/ , / ,