Smt. Bhumika Navinbhai Patel, Baroda V. The Income Tax Officer, Ward-2(2), Baroda

ITA 481/AHD/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8093 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-06-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 27-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 143(3); 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER BHUMIKA NAVINBHAI PATEL, L/H OF NAVINBHAI PUNJABHA PATEL, 1, PRIYA PARK SOCIETY, ELLORA PARK, BARODA PAN: ACSPP2440D (APPELLANT) VS THE IT O , WARD - 2(2) , BARODA (RESPONDENT) REVENUE BY : S H RI PRASOON KABRA , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 20 - 06 - 2 018 DATE OF PRONOUNCEMENT : 20 - 06 - 2 018 / ORDER P ER BENCH : - THESE FIVE APPEALS FILED BY ASSESSEE FOR A. Y. 2006 - 07 TO 2010 - 11 , ARI SE FROM ORDER OF THE CI T(A) - 5, VADODARA DATED 04 - 11 - 2 016 , IN PROCEEDINGS UNDER SECTION 143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT - ASSESSEE. LAST NOTICE DATED 25 - 05 - 2018 OF HEARING WAS SE NT TO THE ASSESSEE FIXING THE DATE OF HEARING ON 20/06/2018 AT THE ADDRESS INDICATED IN COLUMN NO. 10. DESPITE THIS, THE ASS ESSEE REMAINED UNREPRESENTED . IN THE AFOREMENTIONED PECULIA R FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY I T A NO S . 481 T O 485 / A HD/20 17 A SS ESSMENT YEAR 2006 - 07 TO 2010 - 11 I.T.A NO S . 4 81 TO 485 /AHD/20 17 A.Y. 2006 - 07 TO 2010 - 11 PAGE NO BHUMIKA NAVINBHAI PATEL VS. IT O 2 REPRESENTATION ON BEHALF OF THE ASSESSEE OR PETITION SEEKING TIME, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE IR APPEA LS FILED. ACCORDINGLY THE ONLY ALTERNATIVE LEF T IS TO DISMISS ALL THE FIVE APPEAL S 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 ASSESSEE 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 RESU LT, ALL THE FIVE APPE AL S OF THE ASSESSEE ARE DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 20 - 06 - 201 8 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMB ER AHMEDABAD : DATED 20 /06 /2018 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,