Sharif Fakirmohamad Mogal, Bhuj V. Dy. Commr. of Income Tax, Gandhidham Circle, , Gandhidham.

ITA 291/RJT/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 7801 (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 SHARIF FAKIRMOHAMAD MOGAL, KATIRA COMMERCIAL COMPLEX, RTO RELOCATION SITE, BHUJ PAN: AHGPM4614D (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 THREE 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 271(1)(B ) , 144 & 271B OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. AT THE TIM E OF HEARING, 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 UNR EPRESENTED. IN THE AFOREMENTIONED I T A NO S . 291 TO 293 / RJT /20 17 A SSESSMENT YEAR 2012 - 13 I.T.A NO S . 291 TO 293 /RJT /20 17 A.Y. 2012 - 13 PAGE NO S HRI SHARIF FAKIRMOHAMAD 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 FILE D. ACCORDINGLY THE ONLY ALT ERNATIVE LEFT IS TO DISMISS ALL 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 HO LKA 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 RECA LL OF THIS ORDER. 4. IN THE RESULT, ALL THE THREE 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 APPELLATE TRIBUNAL, RAJKOT