Nainudevi A. Prajapati, Ahmedabad V. The Income Tax Officer, Ward-2(2), Baroda

ITA 3478/AHD/2015

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3170 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 11-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: L P JAIN
• Section: 143(3)

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ./ I.T.A. NOS. 3478/AHD/2015 ( ASSESSMENT YEAR : 2009-10) NAINUDEVI A. PRAJAPATI PROP. M/S BRAHMANI TRADING CO., 492, GIDC, MAKARPURA NR. HIMALAYA MACHINERY, BARODA / VS. ITO WARD 2(2), BARODA. ./ ./ PAN/GIR NO. : ALX PP5 917 H ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : L.P. JAIN, SR. DR DATE OF HEARING 25/02/2019 !'# / DATE OF PRONOUNCEMENT 26/02/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEALS HAVE BEEN FILED AT THE INSTAN CE OF THE ASSESSEE AGAINST THE ORDER OF THE CIT(A)-05, VADODA RA (CIT(A) IN SHORT), DATED 10.08.2015 ARISING IN THE ASSESSMENT ORDER DATED 31.03.2014 PASSED BY THE ASSESSING OFFICER (AO) UND ER S. 143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961 (THE ACT) CO NCERNING A.Y. 2009-10. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHA LF OF THE APPELLANT- ASSESSEE. NONE APPEARED FOR ASSESSEE ON EARLIER O CCASION ALSO WITHOUT ITA NOS. 3478/AHD/15[NAINUDEVI A. PRAJAPATI VS. ITO] A.Y. 2009-10 - 2 - ANY INTIMATION. IN THE AFOREMENTIONED PECULIAR FAC TS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY RE PRESENTATION ON BEHALF OF THE ASSESSEE OR PETITION SEEKING TIME, IT CAN BE 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 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 REASO NABLE CAUSE FOR NON- REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY, IF SO ADVISED, TO SEEK FOR A RECALL OF THIS ORDER. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMIS SED IN LIMINE . SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMA R KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 26/02/2019 TANMAY TRUE COPY !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56) THIS ORDER PRONOUNCED IN OPEN COURT ON 26/0 2/2019