Relish Pharmaceuticls Ltd., Ahmedabad V. The Deputy Commissioner of Income Tax, Circle-3(1)(2), Ahmedabad

ITA 26/AHD/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5410 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2006-2007
• Appeal Filed On: 03-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B P SRIVASTAVA
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER RELISH PHARMACEUTICALS LTD. (ERSTWHILE), NOW SUKRA PHARMACEUTICALS LTD., 1 - 2, MOONLIGHT COMPLEX, OPP. GURUKUL, DRIVE - IN ROAD, AHMEDABAD PAN: AAACR5476N (APPELLANT) VS DCIT, CIRCLE - 3(1)(2), AHMEDABAD (RESPONDENT) REVENUE BY : S H RI B.P. SRIVASTAVA , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 13 - 07 - 2 018 DATE OF PRONOUNCEMENT : 28 - 09 - 2 018 / ORDER P ER : A MARJIT SINGH, ACCOUNTANT MEMBER : - THIS ASSESSEE S APPEAL FOR A. Y. 2006 - 07 , ARI SES FROM ORDER OF T HE CIT(A) - 9, AHMEDABAD DATED 13 - 10 - 2 016 , IN PROCEEDINGS UNDER SECTION 254 R.W.S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . I T A NO . 26 / A HD /20 17 A SS ESSMENT YEAR 2006 - 07 I.T.A NO. 26 /AHD/20 17 A.Y. 2006 - 07 PAGE NO RELISH PHARMACEUTICALS LTD.(ERSTWHILE) NOW SUKRA PHARMACEUTICALS LTD VS. IT O 2 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT - ASSESSEE. LAST NOTICE DATED 09 - 07 - 2018 OF HEARING WAS SE NT TO THE ASSESSEE FIXING THE DATE OF HEARING ON 11/09/2018 AT THE ADDRESS INDICATED IN COLUMN NO. 10. DESPITE THIS, THE ASSESSEE REMAINED UNREPR ESENTED. IT IS FURTHER SEEN THAT THE SAID NOTICE 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 PRES UMED 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 INDI A (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 HEAR ING, IT WOULD BE AT LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT O N 28 - 09 - 201 8 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 28 /09 /2018 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. I.T.A NO. 26 /AHD/20 17 A.Y. 2006 - 07 PAGE NO RELISH PHARMACEUTICALS LTD.(ERSTWHILE) NOW SUKRA PHARMACEUTICALS LTD VS. IT O 3 BY ORDER/ , / ,