Appeal details
Counselvise Citation
[2017] 126 COUNSELVISE.COM (IT) 6852 (ITAT-RAJKOT)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 year(s) 6 month(s) 12 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
28-11-2017
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
DB
Next Hearing Date
06-10-2015
Assessment Year
2008-2009
Appeal Filed On
16-05-2012
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH , RAJKOT BEFORE: SHRI S.S. GODARA, JUDICIAL MEMBER AND S H RI AMARJIT SINGH , ACCOUNTANT MEMBER [CONDUCTED THROUGH E - COURT AT AHMEDABAD] DHARMENDRA KAJODIMAL LOHIA, PROP:OM EXIM, CIRCLE - 1, 95 - A, MAHAVIR SOCIETY, JAMNAGAR - 361008 PAN:AAVPL8569Q (APPELLANT) VS THE ACIT , CIRCLE - 1 JAMNAGAR (RESPONDENT) REVENUE BY : S H RI JITENDRA KUMAR , CIT - D . R. ASSESSEE BY: NONE DATE OF HEARING : 23 - 1 1 - 2 017 DATE OF PRONOUNCEMENT : 28 - 11 - 2 017 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THI S ASSESSEE S APPEAL FOR A.Y. 2008 - 09 , AR ISES FROM ORDER OF THE CIT(A), JAMNAGAR DATED 16 - 03 - 2012 , IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . I T A NO . 325 / RJT /20 12 A SSESSMENT YEAR 2008 - 09 I.T.A NO. 325 /RJT /20 12 A.Y. 2008 - 09 PAGE NO DHARMENDRA KAJODIMAL LOHIA VS. ACIT 2 2. AT THE T IME OF HEARING, NONE APPEARED ON BEH ALF OF THE APPELLANT - ASSESSEE. LAST NOTICE OF HEARIN G WAS SENT TO THE ASSESSEE ON 14/11/2017 FIXING THE DATE OF HEARING ON 23/11/2017 AT THE ADDRESS INDICATED IN COLUMN NO. 10. DESPITE THIS, THE ASSESSEE REMAINED UNREPR ESENTED. IT IS FURTHER SEEN THAT THE SAID NOTICE HAS NOT COME BACK UNSERVED. 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 PRESU MED 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 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 WAS A REASONABLE CAUSE FOR NON - REPRESENTATION ON THE DATE OF HEARI NG, IT WOULD BE AT LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OUR T ON 28 - 11 - 201 7 SD/ - SD/ - (S.S. GODARA ) ( AMARJIT SINGH ) JUDICIA L MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 28 /11 /201 7 I.T.A NO. 325 /RJT /20 12 A.Y. 2008 - 09 PAGE NO DHARMENDRA KAJODIMAL LOHIA VS. ACIT 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, ASSISTAN T REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, RAJKOT
