Shri Dharmesh A. Patel, Ahmedabad V. The ACIT, Central Circle-1(4), Ahmedabad

ITA 3434/AHD/2014

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 6253 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 29-05-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 22-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 143(3); 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI DHARMESH A. PATEL, 10, SHAKRIBEN ESTATE, NR. REVABHAI ESTATE, CTM, AMRAIWADI, AHMEDABAD - 380026 PAN: ALVPP0682M (APPELLANT) VS THE ACIT, CENTRAL CIRCLE - 1 (4) , AHMEDABAD (RESPONDENT) REVENUE BY : S H R I RAJDEEP SINGH , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 09 - 01 - 2 018 DATE OF PRONOUNCEMENT : 16 - 01 - 2 018 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT M EMBER : - THE S E TWO ASSESSEE S APPEAL S FOR A. Y. 20 09 - 10 & 2010 - 11 , AR I SE FROM ORDER OF THE CIT(A) - I, AHMEDABAD DATED 22 - 08 - 2 014 , IN PROCEEDINGS UNDER SECTION 143(3) R.W.S. 144 R.W.S. 147 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . I T A NO S . 3434 & 3435 / A HD/20 14 A SSESSMENT YEAR S 200 9 - 10 & 2010 - 11 I.T.A NO S . 3434 &3435 /AHD/20 14 A.Y. 20 09 - 10 & 2010 - 11 PAGE NO SHRI DHARMESH A. P ATEL VS. ACIT 2 2. AT THE TIME OF HEARING, NONE APPEARED ON BEH ALF OF THE APPELLANT - ASSESSEE. LAST OPPORTUNITY OF HEARIN G ON 09 - 01 - 2018 WAS GIVEN TO THE ASSESSEE. DESPITE THIS, THE ASS ESSEE REMAINED UNREPRESENTED . IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN TH E ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSESSEE OR PETITION SEEKING TIME, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL S FILED. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS BOTH THE APPEAL S OF THE ASSESS EE 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 I N 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, BOTH THE APPE AL S OF THE ASSESSEE ARE DISMISSED . ORDER PR ONOUNCED IN THE OPEN C OURT ON 16 - 01 - 201 8 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 16 /01/2018 I.T.A NO S . 3434 &3435 /AHD/20 14 A.Y. 20 09 - 10 & 2010 - 11 PAGE NO SHRI DHARMESH A. P ATEL VS. ACIT 3 / COPY OF ORDER F ORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,