Shri Kishorbhai V. Viramgama, Ahmedabad V. The Deputy Commissioner of Income Tax, Central Circle-2, RAJKOT-GUJARAT

ITA 435/RJT/2014

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6660 (ITAT-RAJKOT)
• Duration Of Justice: 4 year(s) 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 04-07-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: DEVINABEN PATEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ CONDUCTED THROUGH E-COURT AT AHMEDABAD ] BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER 1. ./ITA NO.432/RJT/2014 AY 2006-07 2. ./ITA NO.433/RJT/2014 AY 2007-08 3. ./ITA NO.434/RJT/2014 AY 2008-09 4. ./ITA NO.435/RJT/2014 AY 2009-10 5. ./ITA NO.436/RJT/2014 AY 2011-12 SHRI KISHORBHAI V VIRAMGAMA B-1104, PUSHPARAJ APARTMENTS STYA MARG BODAKDEV, AHMEDABAD / VS. THE DCIT CENTRAL CIRCLE-II, RAJKOT ./ ./ PAN/GIR NO. : AAWPV 4482 D ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : MS. DEVINABEN PATEL, AR / RESPONDENT BY : MR.JITENDRA KUMAR, CIT-DR / DATE OF HEARING 26/02/2019 !'# / DATE OF PRONOUNCEMENT 27/02/2019 / O R D E R PER MAHAVIR PRASAD, JUDICIAL MEMBER: THE CAPTIONED APPEALS HAVE BEEN FILED AT THE INSTAN CE OF THE ASSESSEE AGAINST THE COMMON ORDER OF THE COMMISSION ER OF INCOME TAX (APPEALS)IV, AHMEDABAD [CIT(A) IN SHORT] VIDE APPE AL NOS.CIT(A)- IV/139 TO 143/RJT/CC-2/13-14 DATED 03/06/2014 & 04 /06/2014 ARISING IN THE ASSESSMENT ORDERS PASSED UNDER S.153A R.W.S .143(3) R.W.S.147 OF THE INCOME TAX ACT, 1961(HEREINAFTER REFERRED TO AS 'THE ACT') DATED ITA NOS.432 TO 436/RJT/2014 SHRI KISHORBHAI V. VIRAMGAMA VS. DCIT ASST.YEARS - 2006-07 TO 2009-10 & 2001-12 - 2 - 19.12.2012 RELEVANT TO ASSESSMENT YEARS (AYS) 2006- 07 TO 2009-10 & 2011-12 RESPECTIVELY. 2. THESE APPEALS WERE INSTITUTED IN THE MONTH OF AU GUST-2014. THEREAFTER, SEVERAL ADJOURNMENT WERE GIVEN AT THE REQUEST OF ASSESSEE. ON 26/02/2019, AGAIN ASSESSEE SOUGHT ADJOURNMENT W HICH WAS DECLINED BY US BECAUSE IT APPEARS FROM THE CONDUCT OF THE AS SESSEE THAT HE IS NOT INTERESTED IN PURSUING THE APPEAL. 3. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE TO ARGUE THE MATTER. NOTICE DATED 05/06 /2018 WAS ISSUED TO THE ASSESSEE BY REGISTERED POST AS PER ADDRESS FURNIS HED IN FORM NO.36. AS PER ASSESSEES REQUEST, CASES WERE ADJOURNED TO 18/ 08/2018. THEREAFTER, CASES WERE ADJOURNED TO 19/11/2018. AGAIN, CASES W ERE ADJOURNED TO 30/01/2019 AND FINALLY THE CASES WERE ADJOURNED TO 26/02/2019. AN APPLICATION DATED 25/02/2019 FOR ADJOURNMENT OF HEA RING THE ABOVE CASES WAS RECEIVED WHICH WAS NOT CONSIDERED BY THE TRIBUN AL. UNDER THESE CIRCUMSTANCES, IT CAN BE PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEALS FILED. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEALS 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 HOLKAR VS. CWT: 223 ITR 480 (M.P.). ITA NOS.432 TO 436/RJT/2014 SHRI KISHORBHAI V. VIRAMGAMA VS. DCIT ASST.YEARS - 2006-07 TO 2009-10 & 2001-12 - 3 - 4. 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 SEEK FOR A RECALL OF THIS ORDER. 5. IN THE RESULT, ALL THE FIVE APPEALS OF THE ASSE SSEE ARE DISMISSED IN LIMINE . THIS ORDER PRONOUNCED IN OPEN COURT ON 27/02/2019 SD/- SD/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDIC IAL MEMBER AHMEDABAD; DATED 27/02/2019 &.., .(.. / T.C. NAIR, SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. )*+ , / CONCERNED CIT 4. , ( ) / THE CIT(A)-IV, AHMEDABAD 5. 012 ((*+ , *+# , !& /DR,ITAT, RAJKOT 6. 2=> ? / GUARD FILE. / BY ORDER, 0 ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !' #, !& / ITAT, RAJKOT 1. DATE OF DICTATION .. 26.2.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 26.2.2019 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.27.2.2019 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 27.2.2019 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