Amman Apollo India Pvt. Ltd., (Previously Known as Apollo Construction Equipment Ltd.), Ahmedabad V. The Dy.CIT, Mehsana Circle, Mehsana

ITA 3339/AHD/2014

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8178 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-06-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 12-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AMMAN APOLLO INDIA PVT. LTD. (PREVIOUSLY KNOWN AS APOLLO CONSTRUCTION EQUIPMENT LTD.), MITHAKHALI SIX ROAD, NAVRANGPURA, AHMEDABAD - 380009 PAN: AACCA0194N (APPELLANT) VS THE D CIT, MEHSANA CIRCLE , MEHSANA (RESPO NDENT) REVENUE BY : S H RI PRASOON KABRA , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 0 4 - 06 - 2 018 DATE OF PRONOUNCEMENT : 06 - 06 - 2 018 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS ASSESSEE S APPEAL FOR A. Y. 2011 - 12 , ARI SES FROM ORDER OF THE C IT(A), GANDHINAGAR, AHMEDABAD DATED 16 - 09 - 2 014 , IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT - ASSESSEE. LAST NOTICE OF HEARING WAS SENT TO THE ASSESSEE ON 27/04/2018 FIXING THE DATE OF HEARING ON 04/06/2018 AT THE ADDRESS INDICATED IN COLUMN NO. 10. DESPITE THIS, THE ASSESSEE REMAINED UNREPRESE NTED. IT IS FURTHER SEEN THAT THE I T A NO . 3339 / A HD/20 14 A SS ESSMENT YEAR 2011 - 12 I.T.A NO. 33 39 /AHD/20 14 A.Y. 2011 - 12 PAGE NO AMMAN APOLLO INDIA PVT. LTD. VS. D CIT 2 SAID NOTICE HAS NOT COME BACK UN - SERVED. 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 PRESUME D 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 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 ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 06 - 06 - 201 8 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 06 /06 /2018 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,