Shri Chirag P. Patni, Baroda V. The Income Tax Officer, Ward-5(4), Baroda

ITA 2877/AHD/2014

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7334 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 07-09-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 30-10-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: L P JAIN
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SHR I MAHAVIR PRASAD , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER CHIRAG P. PATNI, PROP: CHIRAG CARRYING CORPORATION B - 1, PARVATI NAGAR, NR. SWETA PARK - 1, HARNI WARASIYA RING ROAD, BARODA - 390006 PAN: ADUPP2470N (APPELLANT) VS THE IT O , WARD - 5(4) , BARODA (RESPONDENT) REVE NUE BY : S H RI L.P. JAIN , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 11 - 07 - 2 019 DATE OF PRONOUNCEMENT : 25 - 07 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCO UNTANT MEMBER : - THIS ASSESSEE S APPEAL FOR A.Y. 2005 - 06 , ARI SES FROM ORDER OF THE CIT(A) - V, BARODA DATED 14 - 08 - 2 014 , IN PROCEEDINGS UNDER SECTION 143(3) R.W.S. 254 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. AT THE TIME OF HEARING, NONE APPEA RED ON BEHALF OF T HE APPELLANT - ASSESSEE. LAST OPPORTUNITY OF HEARING WAS GIVEN TO THE ASSESSEE FIXING THE DATE OF HEARING ON 11/07 /2017. DESPITE THIS, THE ASSE SSEE REMAINED UNREPRESENTED. IN THE I T A NO . 2877 / A HD/2 0 14 A SSESSMENT YEAR 200 5 - 06 I.T.A NO. 2877 /AHD/20 14 A.Y. 2005 - 06 PAGE NO CHIRAG P. PATNI VS. IT O 2 AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CA SE, 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 APPEAL FILED. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE ASSE SSEE 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 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 25 - 07 - 201 9 SD/ - SD/ - ( MAHAVIR PRASAD ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 25 /07 /2019 / C OPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,