Shri Harish V. Patel, Ahmedabad V. The ACIT.,Circle-2(1), Baroda

ITA 2686/AHD/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8138 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 12-09-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 07-10-2014
• 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 SHRI HARISH V. PATEL , C/O MUKESH M. PATEL & CO., 3 - 4, VITHALBHAI BHAVAN, NR. S.P. COLONY RLY. CROSSING, AHMEDABAD - 13 PAN: AERPP3795A (APPELLANT) VS THE ACIT, CIRCLE - 2(1 ) , BARODA (RESPONDENT) REVENUE BY : S H RI MUDIT NAGPAL , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 20 - 11 - 2 017 DATE OF PRONOUNCEMENT : 22 - 11 - 2 017 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THI S ASSESSEE S APPEAL FOR A. Y . 2008 - 09 , AR I SES FROM ORDER OF THE CIT(A) - II, BARODA DATED 30 - 06 - 2 014 , IN PROCEEDINGS UNDER SECTION 271(1 ) (C) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . I T A NO . 2686 / A HD/20 14 A S S ESSMENT YEAR 2008 - 09 I.T.A NO. 2686 /AHD/20 14 A.Y. 2008 - 09 PAGE NO SHRI HARISH V. PATEL VS. ACIT 2 2. AT THE TIME OF HEARING, NONE APPEARED ON BEH ALF OF THE APPELLANT - ASSESSEE. LAST NOTICE OF HEARIN G WAS SENT TO THE ASSESSEE ON 12/09/2017 FIXING THE DATE OF HEARING ON 20/11/2017 AT THE ADDRESS INDICATED IN COLUMN NO. 10. DESPITE THIS, THE ASSESSEE REMAINED UNREPRESEN TED. IT IS FURTHER SEEN THAT THE SAID NOTICE HAS NO T 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 PURSUING THE A PPEAL 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 TUKOJIR AO 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 22 - 11 - 201 7 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT M EMBER AHMEDABAD : DATED 22 /11 /2017 I.T.A NO. 2686 /AHD/20 14 A.Y. 2008 - 09 PAGE NO SHRI HARISH V. PATEL VS. ACIT 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/ , / ,