Shri Rohit Ramanlal Shah, Ahmedabad V. Income Tax Officer, Ward-13(4), Ahmedabad

ITA 3046/AHD/2015

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8657 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 10 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 02-11-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 201; 12; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I MAHAVIR PRASAD , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI ROHIT RAMANLAL SHAH, 5, KARISHMA COMPLEX, STADIUM CIRCLE, AHMEDABAD PAN: AFHPS7823M (APPELLANT) VS THE IT O , WARD - 1 3(4) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI MUDIT NAGPAL , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 06 - 08 - 2 019 DATE OF PRONOUNCEMENT : 06 - 09 - 2 019 / ORDER P ER BENCH : - THESE FOUR APPEALS FILED BY ASSESSEE FOR A.Y. 2008 - 09 TO 2011 - 12 , ARI SE FROM ORDER OF THE CIT(A) - 7, AHMEDABAD DATED 31 - 08 - 2 015 , IN PROCEEDINGS UNDER SECTION 144 R.W.S. 147 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF T HE APPELLANT - ASSESSEE. LAST OPPO RTUNITY OF HEARING WAS GIVEN TO THE ASSESSEE FIXING THE DATE OF HEARING ON 06/08/2019 . DESPITE THIS, THE ASSE SSEE REMAINED UNREPRESENTED. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY I T A NO S . 3046 TO 3049 / A HD/ 20 15 A SSESSMENT YEAR 200 8 - 09 TO 2011 - 12 I.T.A NO S . 3046 TO 3049 /AHD/20 15 A.Y. 2008 - 09 TO 2011 - 12 PAGE NO SHRI ROHIT RAMANLAL SHAH VS. IT O 2 REPRESENTATION ON BEHALF O F THE ASSESSEE OR PETITION SEEKING TIME, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL S FILED. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS 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 W AS 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, ALL THE FOUR APPE AL S OF THE ASSESSEE ARE DISMISSED. ORDER PR ONOUNCED IN THE OPE N C OURT ON 06 - 0 9 - 201 9 SD/ - SD/ - ( MAHAVIR PRA SAD ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 06 /0 9 /2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENU E 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,