Shri Rashmikant Mohanlal Suthar, Ahmedabad V. Income Tax Office,Ward-5(3)(2), Ahmedabad

ITA 3346/AHD/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8039 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-12-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 03-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH BEFORE: SHR I S.S. GODARA , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RASHMIKANT MOHANLAL SUTHAR B - 16, HAREKRISHNA APARTMENT OPP. MADHULATA SANSKRITIK HALL, NR SB SOCIETY BARAGE ROAD, AHMEDABAD PAN: ALXPS5041D (APPELLANT) VS THE IT O , WARD - 5(3)(2) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI PRASOON KABRA , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 28 - 11 - 2 017 DATE OF PRONOUNCEMENT : 08 - 12 - 2 017 / ORDER P ER : AMARJIT SINGH, ACCOUNTA NT MEMBER : - THIS ASSESSEE S APPEAL FOR A. Y. 2009 - 10 , AR I SES FROM ORDER OF THE CIT(A) - 5, AHMEDABAD DATED 13 - 10 - 2015 , IN PROCEEDINGS UNDER SECTION 143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . I T A NO . 3346 / A HD/20 15 A SSESSMENT YEAR 200 9 - 10 I.T.A NO. 33 4 6 /AHD/20 15 A.Y. 2009 - 10 PAGE NO SHRI RASHMIKANT MOHANLAL SUTHAR VS. IT O 2 2. AT THE TIME OF HEARING, NONE APPEAR ED ON BEH ALF OF THE APPELLANT - ASSESSEE. LAST OPPORTUNITY OF HEARIN G WAS GIVEN TO THE ASSESSEE ON 28/11 /2017 . DESPITE THIS, THE ASSESSEE REMAINED UNREPRESEN TED. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY REPRE SENTATION 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 THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAW N 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 T O 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 I N THE OPEN C OURT ON 08 - 12 - 201 7 SD/ - SD/ - ( S.S. GODARA ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 08 /12 /2017 I.T.A NO. 33 4 6 /AHD/20 15 A.Y. 2009 - 10 PAGE NO SHRI RASHMIKANT MOHANLAL SUTHAR VS. IT O 3 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVE NUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,