Shri Mahila SEWA Sahakari Bank Ltd., Ahmedabad V. The ACIT, Centralized Processing Cell-TDS, Ghaziabad

ITA 2566/AHD/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0752 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 20-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause; TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: SHRI AMARJIT SINGH , ACCOUNTANT MEMBER AND MS. MADHUMITA ROY , JUDICIAL MEMBER SHRI MAHILA SEWA SAHKARI BANK LTD. 109, SAKAR - 2, OPP. TOWN HALL, AHMEDABD - 380009 PAN: AHMS00991E (APPELLANT) VS THE ACIT, CPC - TDS , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI JAMES KURIAN , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 19 - 03 - 2 019 DATE OF PRONOUNCEMENT : 25 - 03 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THESE FIVE APPEALS FILED BY ASSESSEE F OR A.Y. 2013 - 14 , ARI SE FROM ORDER OF THE CIT(A) - 8, AHMEDABAD DATED 04 - 09 - 2 017 , IN PROCEEDINGS UNDER SECTION 200A(1) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF T HE APPELLANT - ASSESSEE. O PPORTUNITY OF HE ARING WAS GIVEN TO THE ASSESSEE FIXING THE DATE OF HEARING ON 19/03/2019 . DESPITE THIS, THE ASSE SSEE REMAINED UNREPRESENTED. IN THE I T A NO S . 2566 TO 2570 / A HD /20 17 A SSESSMENT YEAR 2013 - 14 I.T.A NO S . 2566 TO 2570 /AHD/20 17 A.Y. 20 13 - 14 PAGE NO SHRI MAHILA SEWA SAHKARI BANK LTD. VS. ACIT 2 AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY REPRESENTA TION ON BEHALF OF THE ASSESSEE OR PETITION SEEKING TIME, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL S FILED. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL S OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN F ROM 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 S HOW 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, ALL THE FIVE APPE AL S OF THE ASSESSEE ARE DISMISSED. ORDER PR ONO UNCED IN THE OPEN C OURT ON 25 - 03 - 201 9 SD/ - SD/ - ( MADHUMITA ROY ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 25 /03 /2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,