Ghanshyam Madhusudan Soni, Arvalli V. ITO, Ward-1, , Modasa

ITA 296/AHD/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2390 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 25-10-2019
• Assessment Year: 2009-2010
• Appeal Filed On: 07-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ./ITA NO. 296/AHD/2018 ( / ASSESSMENT YEAR : 2009-10) GHANSHYAM MADHUSUDAN SONI HARIOM HOUSE OPP. SABAR SANGH PETROL PUMP OPP.HAREKRISHNA MOTOR BODING DHANSURA, DIST.ARAVALLI 383 310 / VS. THE DCIT CIRCLE (1)(2) AHMEDABAD ./ ./ PAN/GIR NO. : AUWPS 7976 F ( / APPLICANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI RAJDEEP SINGH, SR.DR / DATE OF HEARING 25/10/2019 !'# / DATE OF PRONOUNCEMENT 25/11/2019 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)6, AHMEDABAD [CIT(A) IN SHORT] VIDE APPEAL NO.CIT(A)-6 /347/16-17 DATED 18/12/2017 ARISING IN THE ASSESSMENT ORDER PASSED UNDER S.143(3) OF THE INCOME TAX ACT, 1961(HEREINAFTER REFERRED TO AS 'TH E ACT') DATED 30/11/2016 RELEVANT TO ASSESSMENT YEAR (AY) 2009-1 0. ITA NO.296/AHD/2018 GHANSHYAM MADHUSUDAN SONI VS. ITO ASST .YEAR - 2009-10 - 2 - 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE. NOTICE WAS SENT TO THE ASSESSEE BY REGI STERED POST (AD ON RECORD RG 174171376 IN) AS PER ADDRESS FURNISHED IN FORM NO.36 WHICH WAS RETURNED WITH POSTAL AUTHORITIES REMARKS DOOR LOCKED FROM 07/09/2019 TO 13/09/2019. NO OTHER ADDRESS FOR SE RVICE OF NOTICE HAS BEEN PROVIDED BY THE ASSESSEE. IT WAS THE BOUND EN DUTY OF THE ASSESSEE TO MOVE REVISED APPEAL MEMO (FORM NO.36) IN TERMS O F RULE 9A OF INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963. THE ASSESSEE HAS FAILED TO DO SO. IN THE AFOREMENTIONED PECULIAR FACTS AN D CIRCUMSTANCES OF THE CASE, IT CAN BE PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY, THE ONLY ALTERNATIVE L EFT 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 P LAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKA R VS. CWT: 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 WITHIN THE PRESC RIBED TIME. ITA NO.296/AHD/2018 GHANSHYAM MADHUSUDAN SONI VS. ITO ASST .YEAR - 2009-10 - 3 - 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE . THIS ORDER PRONOUNCED IN OPEN COURT ON 25 /11/2019 SD SD/- ( MAHAVIR PRASAD ) ( WAS EEM AHMED ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 25 /11/2019 &.., .(.. / T.C. NAIR, SR. PS !'#' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT 2. / THE RESPONDENT. 3. )*+ , / CONCERNED CIT 4. , ( ) / THE CIT(A)-6, AHMEDABAD 5. /01 ((*+ , *+# , ) / DR, ITAT, AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER, / ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION 25.11.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 25.11.2019 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.25.11.2019 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 25.11.2019 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER