1008 Mahavir Digamber Jain Chaityalaya Trust, Ahmedabad V. The DIT(Exemptions), Ahmedabad

ITA 284/AHD/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 6179 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 09-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, A , 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.284/AHD/2015 ( / ASSESSMENT YEAR : 2015-16) 1008 MAHAVIR DIGAMBAR JAIN, ITYALYA TRUST, A/6 AJAY TENAMENT, V-4 RABARI COLONY, AMRAWADI, AHMEDABAD / VS. THE DIT (EXEMPTIONS), AHMEDABAD, # ./ $ ./ PAN/GIR NO. : ( #% / APPELLANT ) .. ( & #% / RESPONDENT ) #% ' / APPELLANT BY : NONE & #% ( ' / RESPONDENT BY : SHRI VILAS V. SHINDE, SR.DR )* ( + / DATE OF HEARING 01/02/2018 ,-./ ( + / DATE OF PRONOUNCEMENT 02/02/2018 0 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTAN CE OF THE ASSESSEE AGAINST THE APPELLATE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS), AHMEDABAD [CIT(A) IN SHORT] DATED 15/12/2014 RELEVANT TO ASSESSMENT YEAR (AY) 2015-16. ITA NO.284AHD/2 015 1008 MAHAVIR DIGAMBER JAIN ITYALYA TRUST. VS. DIT(E XEMPTION) ASST.YEAR 2015-16 - 2 - 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE. THE ASSESSEE HAS FAILED TO DO SO WITHOUT ANY INTIMATION. IT WAS THE BOUNDEN DUTY OF THE ASSESSEE TO EITHER APPEAR OR IN FORM THE TRIBUNAL FOR NON- ATTENDANCE. THE ASSESSEE HAS FAILED TO DO SO. THE ASSESSEE WAS ALSO FAILED TO APPEAR BEFORE THE CIT(EXEMPTION), THE ORDER OF WHIC H IS UNDER CHALLENGE. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSE SSEE OR PETITION SEEKING TIME, IT CAN BE PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY, THE ONLY ALTERNATIVE LEF T 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 IT R 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 REASONABLE 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. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . THIS ORDER PRONOUNCED IN OPEN COURT ON 02/ 02/2018 SD/- SD/- ( ) ( ) (RAJPAL YADAV) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 02/02/2018