Swetamber Steel Limited, Baroda V. The ACIT., Panchamahal Circle, Godhra

ITA 2964/AHD/2013

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8471 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 14-06-2017
• Assessment Year: 1994-1995
• Appeal Filed On: 13-12-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: SHR I S. S. GODARA , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SWETAMBER STEEL LTD, B/H, VIHAR CINEMA, PRATAPNAGAR ROAD, BARODA PAN: AACCS5504L (APPELLANT) VS THE A CIT, PANCHMAHAL CIRCLE , GODHRA (RESPONDENT) REVENUE BY : S H RI PRASOON KABRA , SR. D . R. ASSES SEE BY: NONE DATE OF HEARING : 06 - 09 - 2 017 DATE OF PRONOUNCEMENT : 18 - 09 - 2 017 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS ASSESSEE S APPEAL FOR A. Y. 1994 - 95 , AR I SE S FROM ORDER OF THE CIT(A) - VI, BARODA DATED 03 - 09 - 2013 , IN PROCEEDINGS UNDER SECTION 154 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . I T A NO . 2964 / A HD/20 13 A S SESSMENT YEAR 1994 - 95 I.T.A NO. 2964 /AHD/20 13 A.Y. 1994 - 95 PAGE NO SWETAMBER STEEL LTD. VS. ACIT 2 2. AT THE TIME OF HEARING, NONE APPEARED ON BEH ALF OF THE APPELLANT - ASSESSEE. LAST NOTICE OF HEARIN G WAS SENT TO T HE ASSESSEE ON 14/06 /2017 FIXING THE DATE OF HEARING ON 06/09 /2017 AT THE ADDRESS INDICATED IN COLUMN NO. 10. DESPITE THIS, THE ASSESSEE REMAINED UNREPRESENT ED. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY REPR ESENTATION 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 ASSESSEE IN LIMINE. SUPPORT IS DRA WN 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 18 - 09 - 201 7 SD/ - SD/ - ( S.S. GODARA ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 18 /09 /2017 I.T.A NO. 2964 /AHD/20 13 A.Y. 1994 - 95 PAGE NO SWETAMBER STEEL LTD. VS. ACIT 3 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REV ENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,