Javed Fakirmamad Mogal, Gandhidham V. Dy. Commr. Income Tax, Gandhidham Circle, , Gandhidham

ITA 289/RJT/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 7800 (ITAT-RAJKOT)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 11-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NAMITA KHURANA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH , RAJKOT BEFORE: SHRI RAJPAL YADAV, JUDICIAL MEMBER AND S H RI AMARJIT SINGH , ACCOUNTANT MEMBER [CONDUCTED THROUGH E - COURT AT AHMEDABAD] SHRI JAVED FAKIRMAMAD MOGAL, KATIRA COMMERCIAL COMPLEX, RTO RELOCATION SITE, BHUJ PAN: AMEPM4443P (APPELLANT) VS THE DCIT, GANDHIDHAM CIRCLE, GANDHIDHAM RAJKOT (RESPONDENT) REVENUE BY : SMT. NAMITA KHURANA , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 20 - 06 - 2 018 DATE OF PRONOUNCEMENT : 21 - 06 - 2 018 / ORDER P ER BENCH : - THESE TWO APPEALS FILED BY ASSESSEE FOR A.Y. 2012 - 13 , AR ISE FROM ORDER OF THE CIT(A) - 3, RAJKOT DATED 29 - 06 - 2017 , IN PROCEEDINGS UNDER SECTION 271B & 271(1)(B ) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. AT THE TIME OF HE ARING, NONE APPEARED ON BEHALF OF THE APPEL LANT - ASSESSEE. LAST NOTICE DATED 07/06/2018 OF HEARING WAS SENT TO THE ASSESSEE FIXING THE DATE OF HEARING ON 20/06/2018 AT THE ADDRESS INDICATED IN COLUMN NO. 10. DESPITE THIS, THE ASSESSEE REMAINED UNREPRESEN TED. IN THE AFOREMENTIONED I T A NO S . 289 TO 290 / RJT /20 17 A SSESSMENT YEAR 2012 - 13 I.T.A NO S . 289 TO 290 /RJT /20 17 A.Y. 2012 - 13 PAGE NO S HRI JAVED FAKIRMAMAD MOGAL VS. DCIT 2 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 APPEAL S FILED. ACCO RDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS BOTH THE APPEAL S 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 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, BOTH THE APPEAL S OF THE ASSESSEE ARE DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OUR T ON 21 - 06 - 201 8 SD/ - SD/ - (RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 21 /06 /201 8 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, ASSISTANT REGISTRAR, INCOME TAX A PPELLATE TRIBUNAL, RAJKOT