LMP Gujarat Agro Exports Ltd., Baroda V. The Dy.CIT, Circle-1(2), Baroda

ITA 3070/AHD/2013

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8481 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 8 month(s) 24 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: 2006-2007
• Appeal Filed On: 24-12-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: N O N E
• Keywords: Reasonable cause

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 LMP GUJARAT AGRO EXPORTS LTD. SAYAJIGUNJ, BARODA - 390020 PAN: AAACL3378B (APPELLANT) VS THE D CIT, CIRCLE - 1 (2) , BARODA (RESPONDENT) REVENUE BY : S H RI PRASOON KABRA , SR. D . R. ASSESSEE BY: NO NE 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. 2006 - 07 , AR I SES FROM ORDER OF THE CIT(A) - I, BARODA DATED 15 - 10 - 2013 , IN PROCEEDINGS UNDER SECTION 271(1 ) (C) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. AT THE TIME OF HEARING, NONE APPEARED ON BEH ALF OF THE APPELLANT - ASSESSEE. LAST NOTICE OF HEARIN G WAS SENT TO THE ASSESSE E I T A NO . 3070 / A HD/20 13 A S SESSMENT YEAR 200 6 - 07 I.T.A NO. 3070 /AHD/20 13 A.Y. 2006 - 07 PAGE NO LMP GUJARAT AGRO EXPORTS LTD. VS. DCIT 2 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 UNREPRESENTED. IT IS FURTHER SEEN THAT THE SAID NOTICE HAS NOT COME BACK UN - SERVED. IN THE AFOREMENTIONED 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 FILED. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DI SMISS 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 HOLKA VS. CWT: 223 ITR480 (M.P.). 3. BEFORE PARTING, I T 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 TH E 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. 3070 /AHD/20 13 A.Y. 2006 - 07 PAGE NO LMP GUJARAT AGRO EXPORTS LTD. VS. DCIT 3 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,