R. K. Trading Company, Ahmedabad V. DCIT. Cir 5(3), Ahmedabad

ITA 2609/AHD/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4975 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 27-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K DEV

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD , , BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO.2609/AHD/2017 ( / ASSESSMENT YEAR : 2014-15) R.K.TRADING COMPANY 89, HIRABHAI MARKET DIWAN BALLUBHAI ROAD AHMEDABAD / VS. THE DCIT CIRCLE-5(3) AHMEDABAD # ./ ./ PAN/GIR NO. : AABFR 0845 B ( #% / APPELLANT ) .. ( &#% / RESPONDENT ) #%' / APPELLANT BY : NONE &#%( ' / RESPONDENT BY : SHRI S.K. DEV, SR.DR )*(+ / DATE OF HEARING 08/05/2019 ,-./(+ / DATE OF PRONOUNCEMENT 14/05/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE APPELLATE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS),AHMEDABAD-5 [CIT(A) IN SHORT] DATED 20/10/2017 ARISING ITA NO.2609/AHD /2017 R.K.TRADING COMPANY VS. DCIT ASST.YEAR 2014-15 - 2 - IN THE ASSESSMENT ORDER PASSED UNDER S.143(3) OF T HE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS 'THE ACT') DATED 27/12/2016 RELEVANT TO ASSESSMENT YEAR (AY) 2014-15. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHAL F OF THE APPELLANT- ASSESSEE. NONE APPEARED FOR ASSESSEE ON EARLIER O CCASION ALSO WITHOUT ANY INTIMATION. NOTICE WAS SERVED TO THE ASSESSEE B Y REGISTERED POST (AD ON RECORD) AS PER ADDRESS FURNISHED IN FORM NO.36. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN TH E ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSESSEE OR PETITIO N SEEKING TIME, IT CAN BE PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PUR SUING 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 HOLKAR VS. CWT: 223 ITR 480 (M.P.). 3. BEFORE PARTING, IT WOULD BE APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE EXISTED A REASO NABLE CAUSE FOR NON- REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY, IF SO ADVISED, TO SEEK FOR A RECALL OF THIS ORDER. ITA NO.2609/AHD /2017 R.K.TRADING COMPANY VS. DCIT ASST.YEAR 2014-15 - 3 - 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMI SSED IN LIMINE . THIS ORDER PRONOUNCED IN OPEN COURT ON 14 / 05/2019 SD/- SD/- () ( ) (RAJPAL YADAV) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 14 / 05 /2019 3..),.)../ T.C. NAIR, SR. PS !'#$%$' / COPY OF THE ORDER FORWARDED TO : 1. #% / THE APPELLANT 2. &#% / THE RESPONDENT. 3. 456+ 7+ / CONCERNED CIT 4. 7+ ( ) / THE CIT(A)-AHMEDABAD-5 5. 89:+)56 , 56/ , 4 / DR, ITAT, AHMEDABAD 6. :<* / GUARD FILE. / BY ORDER, &8++ //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 8.5.19 (38 ITD ) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 10.5.19 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.14.5.19 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 14.5.19 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER