Sami Taluka Primary Teachers Co-op. Credit Society Ltd., Patan V. Income Tax officer, Ward-1, Patan

ITA 3127/AHD/2014

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 6140 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 25-11-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD .. , , BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ! ' ./ I.T.A. NO.3127/AHD/2014 ( / ASSESSMENT YEAR : 2010-11) SAMI TALUKA PRIMARY TEACHERS CO-OP. CREDIT SOCIETY LTD., MAIN BAZAAR, NR. CHAR RASTA, AT & POST-SAMI, DIST. PATAN- 384245 / VS. THE INCOME-TAX OFFICER, WARD-1, PATAN-384265 $ ./ %!&! ./ PAN/GIR NO. : AABAS4319J ( ' $' / APPELLANT ) .. ( ($' / RESPONDENT ) ' $' ) / APPELLANT BY : NONE ($' * ) / RESPONDENT BY : SHRI DINESH SINGH, SR.DR + , * - / DATE OF HEARING 29/01/2018 ./0 * - / DATE OF PRONOUNCEMENT 01/02/2018 ! 1 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTAN CE OF THE ASSESSEE AGAINST THE APPELLATE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS), AHMEDABAD [CIT(A) IN SHORT] DATED 09/06/2014 RELEVANT TO ASSESSMENT YEAR (AY) 2010-11. ITA NO.3127/AHD /2014 SAMI TALUKA CO-OPP. CREDIT SOCIETY LTD. VS. ITO, WD-1 ASST.YEAR 2010-11 - 2 - 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE. THE REQUEST FOR ADJOURNMENT WAS EARLIER ENTERTAINED. HOWEVER, THE ASSESSEE HAS FAILED TO APPEAR ON THE APPOINTED DATE WITHOUT ANY INTIMATION. IT WAS THE BOUNDEN DUTY OF THE ASSESSEE TO EITHER APPEAR OR INFORM THE TRIBUNAL FOR NON-ATTENDANCE. THE ASSESS EE HAS FAILED TO DO SO. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTAN CES OF THE CASE, IN THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSE SSEE OR PETITION SEEKING TIME, IT CAN BE PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY THE ONLY ALTERNATIVE LE FT 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. 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 REASONABLE 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, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . THIS ORDER PRONOUNCED IN OPEN COURT ON 01/ 02/2018 SD/- SD/- (.. ) ( ) ( S.S. GODARA ) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 01/02/2018