Jigisha Satishkumar Mehta, Sabarkantha V. The Income Tax Officer, S.K. Ward-2, Himatnagar

ITA 3175/AHD/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8390 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2010-2011
• Appeal Filed On: 06-11-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: CHEM AT
• Keywords: Reasonable cause
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH BEFORE: SHR I MAHAVIR PRASAD , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER JIGISHA SATISHKUMAR MEHTA, PROP. OF RUBY CHEM, AT & PO: KADIYADRA, TAL.: IDAR DIST.: SABARKANTHA - 383440 PAN: AIXPM4475C (APPELLANT) VS THE IT O , S.K.WARD - 2 , HIMATNAGAR (RESPONDENT) REVENUE BY : S H RI PRAJNA PARAMI TA , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 21 - 09 - 2 017 DATE OF PRONOUNCEMENT : 03 - 10 - 2 017 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS ASS ESSEE S APPEAL FOR A.Y. 2010 - 11 , AR I SES FROM ORDER OF THE CIT(A) - 2, AHMEDABAD DATED 07 - 09 - 2015 , IN P ROCEEDINGS UNDER SECTION 144 R.W.S. 147 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . I T A NO . 3175 / A HD/20 15 A SSESSMENT YEAR 2010 - 11 I.T.A NO. 3175 /AHD/20 15 A.Y. 2010 - 11 PAGE NO JIGISHA SATISHKUMAR MEHTA VS. IT O 2 2. AT THE TIME OF HEARING, NONE APPEARED ON BEH ALF OF THE APPELL ANT - ASSESSEE. LAST NOTICE OF HEARIN G WAS SENT TO THE ASSESSEE ON 21/08 /2017 FIXING THE DATE OF HEARING ON 21 /09 /2017 AT THE ADDRESS INDICATED IN COLUMN NO. 10. DESPITE THIS, THE ASSESSEE REMAINED UNREPRESENTED . IN THE AFOREMENTIONED PECULIAR FACTS AND CI RCUMSTANCES 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 DISMISS T HE 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, IT IS AP PROPRIATE 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 ASSES SEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 03 - 10 - 201 7 SD/ - SD/ - ( MAHAVIR PRASAD ) ( AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 03 / 10 /2017 I.T.A NO. 3175 /AHD/20 15 A.Y. 2010 - 11 PAGE NO JIGISHA SATISHKUMAR MEHTA VS. IT O 3 / C OPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,