Dhariniben Govindbhai Modi, Mehsana V. The Income Tax Officer, Ward-1, Patan

ITA 3338/AHD/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8170 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 13-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, ,LK ,LK,LK ,LK- -- -,E ,E,E ,E- -- -LH LHLH LH IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD OLHE VGEN] OLHE VGEN] OLHE VGEN] OLHE VGEN] YS[KK LNL; YS[KK LNL; YS[KK LNL; YS[KK LNL; , BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ./ I.T.A. NO.3338/AHD/2016 ( / ASSESSMENT YEAR : 2012-13) DHARINIBEN GOVINDBHAI MODI, PLOT NO.28, BHAGWATINAGAR, NEAR BUS STATION, PATAN, MEHSANA 384 265 / VS. ITO, WARD-1, PATAN. ./ ./ PAN/GIR NO. : ABTPM 5644 A ( / APPELLANT ) .. ( !' / RESPONDENT ) # / APPELLANT BY : --NONE-- !' $ # / RESPONDENT BY : SHRI PRASOON KABRA, SR. D.R. % &' $ () / DATE OF HEARING 23/05/2018 *+,- $ () / DATE OF PRONOUNCEMENT 29/05/2018 . / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE APPELLATE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-GANDHINAGAR, AHMEDABAD [CIT(A) IN SHORT] VIDE APPEAL NO.CIT(A)/GNR/06/2015-16 DATED 25/10/2016 ARISING IN THE ASSESSMENT ORDER PASSED UNDER S.143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS 'THE ACT') DATED 27/02/2015 RELEVAN T TO ASSESSMENT YEAR (AY) 2012-13. ITA NO.3338/AHD/2016 DHARINIBEN GOVI NDBHAI MODI VS. ITO ASST.YEAR 2012-13. - 2 - 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F THE ASSESSEE. NOTICE OF HEARING WAS SENT TO THE ASSESSEE THROUGH RPAD POST AS PER THE ADDRESS GIVEN IN COLUMN NO.10 OF FORM NO.36, BUT TH E SAME WAS RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARK LEFT WHICH IS PLACED ON RECORD. THE ASSESSEE HAS ALSO NOT FILED ANY APPL ICATION FOR ADJOURNMENT OF THE CASE. THEREFORE, IT IS PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APPEAL BEFORE THE T RIBUNAL, THEREFORE, FOLLOWING ORDER OF THE ITAT, DELHI BENCH IN THE CAS E OF CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 (DELHI), WE D ISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. HOWEVER THE ASSESSEE IS AT LIBERTY TO FILE THE APPL ICATION FOR RECALLING THE ORDER IN FUTURE AFTER EXPLAINING THE REASONS FOR TH E NON APPEARANCE ON THE DATE OF HEARING IF HE IS SERIOUS IN PURSUING THE AP PEAL. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. THIS ORDER PRONOUNCED IN OPEN COURT ON 29/05/2018 SD/- SD/- JKTIKY ;KNO JKTIKY ;KNO JKTIKY ;KNO JKTIKY ;KNO OLHE VGEN OLHE VGEN OLHE VGEN OLHE VGEN U;KF;D LNL; U;KF;D LNL; U;KF;D LNL; U;KF;D LNL; YKS[KK LN YKS[KK LN YKS[KK LN YKS[KK LN L; L; L; L; (RAJPAL YADAV) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 29/05/2018 PRITI YADAV, SR.PS ITA NO.3338/AHD/2016 DHARINIBEN GOVI NDBHAI MODI VS. ITO ASST.YEAR 2012-13. - 3 - !'# $#! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT. 3. /01( % 2( / CONCERNED CIT 4. % 2( ( ) / THE CIT(A)-GANDHINAGAR, AHMEDABAD. 5. 567 !(&01 , ) 01- , 8 / / DR, ITAT, AHMEDABAD 6. 79 :' / GUARD FILE. % & / BY ORDER, ' 5( !( //TRUE COPY// '/& () ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION 23/05/2018 (COVERED CASE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 23/05/2018 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 28/05/2018 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. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 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