Crest Composites & Plastics Pvt. Ltd., Ahmedabad V. The Deputy Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad

ITA 2917/AHD/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1748 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 26-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMEBR ./ I.T.A. NO. 2917/AHD/2017 ( / ASSESSMENT YEAR : 2014-15) CREST COMPOSITES & PLASTICS PVT. LTD. 808, ABHISHREE ADROIT, JUDGES BUNGALOW ROAD, MANSI CIRCLE, VASTRAPUR, AHMEDABAD-380054 / VS. DCIT CIRCLE-1(1)(2), AHMEDABAD ./ ./ PAN/GIR NO. : AAA CC6 333 R ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI VIDHYUT TRIVEDI, SR.D.R. / DATE OF HEARING 10/12/2019 !'# / DATE OF PRONOUNCEMENT 10/12/2019 $%/ O R D E R PER MADHUMITA ROY - JM: THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECT ED AGAINST THE ORDER DATED 27.11.2017 PASSED BY THE COMMISSION ER OF INCOME TAX (APPEALS) 1, AHMEDABAD UNDER SECTION 143(3) O F THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED AS TO T HE ACT) ARISING OUT OF THE ORDER DATED 09.12.2016 PASSED BY THE DCI T, CIRCLE- 1(1)(2), AHMEDABAD FOR ASSESSMENT YEAR 2014-15. ITA NO. 2917/AHD/17[CREST COMPOSITES & PLASTICS PVT. LTD. VS. DCIT] A.Y. 2014-15 - 2 - 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHA LF OF THE APPELLANT-ASSESSEE. CASE FILE REVEALS THAT THE REG ISTRY HAS ALREADY SENT AN RPAD NOTICE DATED 14.10.2019 TO ASSESSEE. NONE APPEARED FOR ASSESSEE ON EARLIER OCCASION ALSO WITH OUT ANY INTIMATION. IN THE AFOREMENTIONED PECULIAR FACTS AN D CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY REPRESENTATION O N BEHALF OF THE ASSESSEE OR PETITION SEEKING TIME, IT CAN BE PRESUM ED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILE D. 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 TUKOJIRAO HOLKAR VS. C WT: 223 ITR 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 REASO NABLE 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, APPEAL OF THE ASSESSEE IS DISMISS ED IN LIMINE. SD/- SD/- (PRADIP KUMAR KEDIA) (MADHUMI TA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 10/12/2019 TANMAY, SR. PS TRUE COPY THIS ORDER PRONOUNCED IN OPEN COURT ON 10/12/2019 ITA NO. 2917/AHD/17[CREST COMPOSITES & PLASTICS PVT. LTD. VS. DCIT] A.Y. 2014-15 - 3 - TRUE COPY !' #' / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. $ / ASSESSEE 3. ) *+ , / CONCERNED CIT 4. ,- / CIT (A) 5. 012 33*+, *+#, 56$)$ / DR, ITAT, AHMEDABAD 6. 289 : / GUARD FILE. BY ORDER / $% , ;/5 *+#, 56$)$ < 1.DATE OF DICTATION ON 10.12.2019 AS PER 38 ITD 320 FORMAT 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E OTHER MEMBER 10.12.2019 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. .12.2019 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT .12.2019 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S .12.2019 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 11.12.2019 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER