Shri Maheshbhai Ishwarbhai Patel, Unjha V. ITO, Patan, Ward-4, Unjha

ITA 378/AHD/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4698 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 16-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: PPR VS ITO PATAN WARD UNJHA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SM C BENCH BEFORE: SHR I MAHAVIR PRASAD , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI MAHESHBHAI ISHWARBHAI PATEL PROP. OF MAHESHKUAMR & CO., 9, YAMUNA NAGAR SOCIETY, VISNAGAR ROAD, UNJHA PAN: ABYPP8492R (APPELLANT) VS THE ITO, PATAN, WARD - 4, UNJHA (RESPONDENT) REVENUE BY : S H R I VIKRAM S. SHARMA , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 26 - 07 - 2 019 DATE OF PRONOUNCEMENT : 01 - 08 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEM BER : - THIS ASSESSEE S APPEAL FOR A.Y. 2011 - 12 , ARI SES FROM ORDER OF THE CIT(A) , GANDHINAGAR, AHMEDABAD DATED 17 - 11 - 2 017 , 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 B EHALF OF T HE APPELLANT - ASSESSEE. O PPORTUNITY OF HE ARING WAS GIVEN TO THE ASSESSEE FIXING THE DATE OF HEARING ON 26/07/2019 . DESPITE THIS, THE ASSE SSEE REMAINED UNREPRESENTED. IN THE I T A NO . 3 7 8 / A HD /20 18 A SSESSMENT YEAR 2011 - 12 I.T.A NO. 3 7 8 /AHD/2 0 18 A.Y. 2011 - 12 PAGE NO SHRI MAHESHBHAI ISHWARBHAI PATEL VS. IT O 2 AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABS ENCE 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 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 A SSESSEE 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. OR DER PR ONOUNCED IN THE OPEN C OURT ON 01 - 0 8 - 201 9 SD/ - SD/ - ( MAHAVIR PRASAD ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 01 /0 8 /2019 / COPY OF ORDER FORWARDED TO: - 1. ASS ESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,