Late Kanaiyalal R Lalwani, Godhra V. The DCIT, Central Circle-1, Vadodara

ITA 43/AHD/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5939 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 09-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S.S. SHUKLA
• Section: 271B

Judgement Text

, ‘A’ । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD (through web-based video conferencing platform) ] ] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA No. 43/Ahd/2019 Assessment Year : 2012-13 Late Kanaiyalal R. Lalwani, D-1, Sundar Apartment, Bamroli Road, Godhra-389001 PAN : ACRPL 8538 P Vs The Dy. Commissioner of Income-tax, Central Circle-1, Vadodara / (Appellant) / (Respondent) Assessee by : None Revenue by : Shri S.S. Shukla , DR /Date of Hearing : 28/03/2022 /Date of Pronouncement: 28/03/2022 ेश/O R D E R PER P.M. JAGTAP, VICE-PRESIDENT : This appeal filed by the assessee is directed against the order of learned Commissioner of Income-Tax (Appeals)-12, Ahmedabad (“CIT(A)” in short) dated 15.11.2018 whereby he confirmed the penalty of Rs.1,50,000/- imposed by the Assessing Officer under Section 271B of the Income-Tax Act, 1961 (“the Act” in short). 2. At the time of hearing fixed in this case today, none has appeared on behalf of the assessee. There was a similar non-compliance on the part of the assessee when this appeal was earlier fixed for hearing on 10.09.2021 and 31.01.2022. It is also noted that the impugned order was passed by the learned CIT(A) on 15.11.2018 in the name assessee, i.e. Kanaiyalal R. Lalwani, while in Form No.36 filed before the Tribunal the name of the appellant is mentioned as Late Kanaiyalal R. Lalwani. This appeal thus is filed in the name of a deceased person; and, although the same has been signed by one Shri Jayesh K. Lalwani claiming to be the legal heir of the ITA No. 43/Ahd/2019 Late Kanaiyalal R. Lalwani AY : 2012-13 2 deceased-assessee, the required formalities to bring the said legal heir on record are not completed. Keeping in view this material defect as well as the non-compliant and non-cooperative attitude of the appellant, we treat this appeal as not maintainable and dismiss the same accordingly. 3. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 28 th March, 2022 at Ahmedabad. Sd/- Sd/- (MADHUMITA ROY) (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad, Dated 28/03/2022 *Bt /Copy of the Order forwarded to : 1. ! / The Appellant 2. "# ! / The Respondent. 3. $%$&' # # ( / Concerned CIT 4. # # ( ) (/ The CIT(A)- 5. + , # &' , # # &' /DR,ITAT, Ahmedabad, 6. , ./ 0 /Guard file. / BY ORDER, TRUE COPY ह # $ज (Asstt. Registrar) # # &' ITAT, Ahmedabad 1. Date of dictation- ...28.03.2022 – one page dictation pad attached...... 2. Date on which the typed draft is placed before the Dictating Member ...28.03.2022 ............ Other member.... 28.03.2022 .......... 3. Date on which the approved draft comes to the Sr.P.S./P.S. - ...28.03.2022 ............... 4. Date on which the fair order is placed before the Dictating Member for Pronouncement ...28.03.2022 Date on which the file goes to the Bench Clerk...28.03.2022............. 5. Date on which the file goes to the Head Clerk.................................. 6. The date on which the file goes to the Assistant Registrar for signature on the order..................... 7. Date of Despatch of the Order..................