Late Shri Raghuvirbhai Gadhvi, L/H Brijesh R. Gadhvi, Jamnagar. V. The Income Tax Officer, Ward-3(5), Jamnagar.

ITA 461/RJT/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6249 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 19-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARVIND SONTAKKE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH , RAJKOT BEFORE: SHRI MAHAVIR PRASAD , JUDICIAL MEMBER AND S H RI AMARJIT SINGH , ACCOUNTANT MEMBER [CONDUCTED THROUGH E - COURT AT AHMEDABAD] LATE RAGHUVIRBHAI GADHVI (THROUGH LEGAL HEIR BRIJESH R. GADHVI), JAMNAGAR PAN: A DNPG0940K (APPELLANT) VS THE ITO, WA RD - 3(5 ), JAMNAGA R (RESPONDENT) REVENUE BY : S H RI ARVIND SONTAKKE , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 16 - 0 1 - 2 020 DATE OF PRONOUNCEMENT : 27 - 01 - 2 02 0 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - T HE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT (A) , JAMNAGAR ON 07 - 09 - 2017. THE APPEAL WAS LISTED FOR HEARING FIRSTLY ON 14 - 01 - 2020 AND THEREAFTER ON 16 - 0 1 - 2020 . NOTICE OF HEARING WAS S ENT BY RPAD. NEITHER THE ASSESSEE NOR ANYBODY - ELSE ON HIS BEHALF HAS ENTERED APPEARANCE ON ANY OF THE AFORESAID DATES FOR HEARING. THE ASSESSEE HAS FAILED TO SUBSTANTIATE THE CLAIM WITH RELEVANT EVIDE NCES BEFORE I T A NO . 4 6 1 / RJT /20 17 A SSESSMENT YEAR 200 9 - 10 I .T.A NO. 4 6 1 /RJT /20 17 A.Y. 2009 - 10 PAGE NO LATE RAGHUVIRBHAI GADHVI VS. ITO 2 THE LD. CIT (A). PERUSAL OF THE ORDER OF CI T (A) SHOWS THAT ALL THE ISSUES RAISED BY TH E ASSESSEE AND THE SUBMISSION MADE BY HIM IN SUPPORT THEREOF HAVE DULY BEEN CONSIDERED BY THE CIT(A). NO MATERIAL HAS BEEN PLACED BEFORE US TO REBUT THE FINDINGS RECORDED BY THE CIT (A). IN THE ABSENCE OF ANY MATERIAL TO REBUT THE REASONING GIVEN BY THE CIT (A) IN SUPPORT OF THE CONCLUSION REACHED BY HIM, WE HAVE NO ALTERNATI VE EXCEPT TO DISMISS THE APPEAL FILED BY THE ASSESSEE. WE ORDER ACCORDINGLY. THE APPEAL FILED BY THE ASS ESSEE STAND S DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OUR T ON 27 - 01 - 20 20 SD/ - SD/ - (MAHAVIR PRASAD ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 2 7 /01/2020 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, RAJKOT