Shri Kamlesh J. Laskari, Gandhinagar V. ITO,Ward-2, Mehsana

ITA 3299/AHD/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 6330 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 27-11-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRAJNA PARANITA

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD , , BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO.3299/AHD/2015 ( / ASSESSMENT YEAR : 2011-12) SHRI KAMLESH J. LASKARI C/O. M/S.KAMRON LABORATORIES LTD. 737, RAKANPUR SOLA SANTEJ ROAD TAL KALOL (NG), GANDHINAGAR / VS. THE ITO WARD-2 MEHSANA # ./ ./ PAN/GIR NO. : AAHPL 3241 D ( #% / APPELLANT ) .. ( &#% / RESPONDENT ) #%' / APPELLANT BY : NONE &#%(' / RESPONDENT BY : MS.PRAJNA PARANITA, SR.DR )*(+ / DATE OF HEARING 22/12/2017 ,-./(+ / DATE OF PRONOUNCEMENT 03 /01/2018 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTA NCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)- GANDHINAGAR, AHMEDABAD [CIT(A) IN SHORT] DATED 21/09/2015 RELEVANT TO ASSESSMENT YEAR (AY) 2011-12. ITA NO.3299/AHD /2015 SHRI KAMLESH J. LASKARI VS. ITO ASST.YEAR 2011-12 - 2 - 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE. NOTICE WAS SERVED TO THE ASSESSEE BY RE GISTERED POST (AD ON RECORD) AS PER ADDRESS FURNISHED IN FORM NO.36. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN TH E ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSESSEE OR PETITIO N SEEKING TIME, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS T O 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 CAU SE 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 APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE . THIS ORDER PRONOUNCED IN OPEN COURT ON 03 / 01 /201 8 SD/- SD/- () ( ) (RAJPAL YADAV) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 03/ 01 /2018 3..),.)../ T.C. NAIR, SR. PS ITA NO.3299/AHD /2015 SHRI KAMLESH J. LASKARI VS. ITO ASST.YEAR 2011-12 - 3 - !'#' / COPY OF THE ORDER FORWARDED TO : 1. #% / THE APPELLANT 2. &#% / THE RESPONDENT. 3. 456+ 7+ / CONCERNED CIT 4. 7+ ( ) / THE CIT(A)-GANDHINAGAR, AHMEDABAD 5. 89:+)56 , 56/ , 4 / DR, ITAT, AHMEDABAD 6. :<* / GUARD FILE. / BY ORDER, &8++ //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION ..2.1.2018. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 2.1.2018 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.4.1.18 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 4.1.18 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER -----