Shri Umang Tejpal Shah, Ahmedabad V. The Income Tax Officer (HQ) (Intl. Taxn. & TP), Ahmedabad

ITA 35/AHD/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8659 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 05-01-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DEEPK SUTARIA

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD , , BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO.35/AHD/2016 ( / ASSESSMENT YEAR : 2012-13) UMANG TEJPAL SHAH C-204, J-9, APARTMENT OPP. ARYAMAN BUNGLOWS THALTEJ, AHMEDABAD / VS. THE ITO (HQ) (INTL.TAX & TP) AHMEDABAD # ./ ./ PAN/GIR NO. : DUOPS 9957 M ( #% / APPELLANT ) .. ( &#% / RESPONDENT ) #%' / APPELLANT BY : -NONE- &#%(' / RESPONDENT BY : SHRI DEEPK SUTARIA, SR.DR )*(+ / DATE OF HEARING 23/08/2017 ,-./(+ / DATE OF PRONOUNCEMENT 29/08/2017 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-13, AHME DABAD [CIT(A) IN SHORT] DATED 17/11/2015 FOR THE ASSESSMENT YEAR (AY) 2012-13. ITA NO.35/AHD/2 016 UMANG TEJPAL SHAH VS.ITO (HQ) (INTL.TAX & TP) ASST.YEAR 2012-13 - 2 - 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE. NOTICE WAS SENT TO THE ASSESSEE BY REGI STERED POST (AD ON RECORD) AS PER ADDRESS FURNISHED IN FORM NO.36 WHIC H WAS RETURNED BY THE POSTAL AUTHORITIES WITH REMARKS UNCLEAR. NO OTHER ADDRESS FOR SERVICE OF NOTICE HAS BEEN PROVIDED BY THE ASSESSEE . IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSE SSEE OR PETITION SEEKING TIME, IT CAN BE SAFELY PRESUMED THAT THE A SSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY THE ONLY A LTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . SUPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INCOME TA X VS. MULTI PLAN INDIA (P)LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKA 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 REASONABLE CAU SE FOR NON- REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY, IF SO ADVISED, TO PRAY FOR A RECALL OF THIS ORDER. ITA NO.35/AHD/2 016 UMANG TEJPAL SHAH VS.ITO (HQ) (INTL.TAX & TP) ASST.YEAR 2012-13 - 3 - 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS D ISMISSED IN LIMINE . THIS ORDER PRONOUNCED IN OPEN COURT ON 29 / 0 8 /201 7 SD/- SD/- () ( ) (RAJPAL YADAV) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 29/ 08 /2017 3..),.)../ T.C. NAIR, SR. PS !'#$%&%# / COPY OF THE ORDER FORWARDED TO : 1. #% / THE APPELLANT 2. &#% / THE RESPONDENT. 3. 456+ 7+ / CONCERNED CIT 4. 7+ ( ) / THE CIT(A)-13, AHMEDABAD 5. 89:+)56 , 56/ , 4 / DR, ITAT, AHMEDABAD 6. :<* / GUARD FILE. / BY ORDER, &8++ //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION ..28.8.17 (COVERED CASE 38 IT D) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 29.8.17 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 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.29.8.17 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 29.8.17 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