Shri Bipin M.Chaudhary, Ahmedabad V. The Income tax Officer,Ward-2(4), Ahmedabad

ITA 506/AHD/2011

• Counselvise Citation: 50620514 RSA 2011
• Duration Of Justice: 3 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 21-02-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K C MATHEWS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEMBER ITA NO.506/AHD/2011 A.Y. 2007-08 BIPIN MANILAL CHAUDHARY, 22, GROUND FLOOR, VINOD CHAMBERS DARIYAPUR, AHMEDABAD. PAN: ABUPC 7472K VS ITO WARD 2(4), AHMEDABAD. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI K.C, MATHEWS, SR.D.R., ASSESSEE(S) BY : NONE / DATE OF HEARING : 04/03/2014 / DATE OF PRONOUNCEMENT: 07/03/2014 / O R D E R PER SHRI MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE ARISING FRO M THE ORDER OF LEARNED CIT(A)-I, SURAT, DATED 11.09.2012. THE MAIN ISSUE ON MERITS PERTAINS TO THE ADDITION MADE U/S.68 OF IT ACT. 2. HOWEVER, IT WAS BROUGHT TO OUR NOTICE THAT DUE T O NON APPEARANCE ON THE PART OF THE APPELLANT; THIS VERY APPEAL WAS DISMISSED BY ITAT D BENCH AHMEDABAD (ITA NO.506/AHD/2011-A.Y.2007-08, V IDE AN ORDER DATED 07.10.2011). LATER ON, VIDE AN ORDER BEARING M.A NO.48/AHD/2012 DATED 05.10.2012; THE SAID EX-PARTE ORDER OF THE TR IBUNAL WAS RECALLED AND A DATE OF HEARING WAS GRANTED TO THE ASSESSEE. THE SAID DATE, I.E., 04.12.2002 WAS PRONOUNCED IN THE COURT AND THE APPE LLANTS COUNSEL WAS ITA NO.506/AHD/2011 BIPIN MANILAL CHAUDHARY V/S. ITO, AHMEDABAD. A.Y.2007-08 - 2 - INTIMATED ABOUT THE PRONOUNCEMENT OF THE JUDGMENT A S WELL AS THE DATE OF HEARING GRANTED SO THAT THE APPEAL CAN BE DECIDED O N MERITS BUT WE HAVE NOTED THAT AS PER ORDER SHEET THEREAFTER THE ASSESS EE TOOK SEVERAL ADJOURNMENTS IN THE YEAR 2013. LATER ON, THE ASSESS EE OR HIS REPRESENTATIVE HAD STOPPED APPEARING. RECORD HAS AL SO REVEALED THAT ON AN APPLICATION FOR ADJOURNMENT DATED 6 TH OF JUNE, 2013 THE RESPECTED CO- ORDINATE BENCH HAS GRANTED AN ADJOURNMENT FOR 6 TH OF AUGUST, 2013 BUT IT WAS MARKED AS LAST CHANCE. EVEN THEN THE ASSESSEE HAS NOT TAKEN DUE PRECAUTION TO ATTEND THE PROCEEDINGS. IT WAS EXPECT ED FROM THIS APPELLANT THAT IN A SITUATION WHEN AN EX-PARTE DECISION WAS T AKEN BY THE TRIBUNAL BY DISMISSING APPEAL DUE TO NON-APPEARANCE BUT THAT OR DER WAS RECALLED AFTER CONSIDERING THE ASSURANCE OF PROPER COMPLIANCE THEN THE ASSESSEE OUGHT TO HAVE THEN TAKEN ALL NECESSARY STEPS TO GET THIS APPEAL FINALIZED. INSTEAD THE ASSESSEE HAS CHOSEN NOT TO REPRESENT THIS APPEA L. THEREFORE, DUE TO REGULAR NON APPEARANCE WE AGAIN HEREBY DISMISS THIS APPEAL BY FOLLOWING THE DECISION OF HON'BLE MADHYA PRADESH HIGH COURT R ENDERED IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 I TR 480 (M.P.) AND OF HON'BLE DELHI TRIBUNAL RENDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DELHI) . 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. SD/- SD/- (T.R. MEENA) (MUKUL KR. SHRAWAT) ACCOUNTANT MEMBER JUD ICIAL MEMBER AHMEDABAD; DATED 07/03/2014 PRABHAT KR. KESARWANI, SR. P.S. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT ITA NO.506/AHD/2011 BIPIN MANILAL CHAUDHARY V/S. ITO, AHMEDABAD. A.Y.2007-08 - 3 - 4. ( ) / THE CIT(A)-III, AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE. / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD