Ashokbhai Devjibhai Patel, Tankara V. The Income Tax Officer, Ward-5(4), Morbi

ITA 579/RJT/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 0094 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 1 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 09-11-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 07-10-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AVINASH KUMAR
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH , RAJKOT BEFORE: SHRI R.P. TOLANI , JUDICIAL MEMBER AND S H RI AMARJIT SINGH , ACCOUNTANT MEMBER [CONDUCTED THROUGH E - COURT AT AHMEDABAD] ASHOKBHAI DEVJIBHAI PATEL, C/O JAY GANESH PETROLIUM POST MITANA, TA TANKARA PAN: ACNPP7584K (APPELLANT) VS THE ITO, WARD - 5(4), MORBI (RE SPONDENT) REVENUE BY : S H RI AVINASH KUMAR , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 09 - 1 1 - 2 016 DATE OF PRONOUNCEMENT : 17 - 11 - 2 016 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THI S ASSESSEE S APPEAL FOR A.Y. 2007 - 08 , AR ISES FROM ORDER OF THE CIT(A) - IV, RAJKOT DATED 11 - 08 - 2014 IN APPEAL NO. CIT(A) - V I / 0108 /09 - 10, IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT . I T A NO . 579 / RJT /20 14 A SSESSMENT YEAR 200 7 - 08 I.T.A NO. 5 7 9 /RJT /20 14 A.Y. 2007 - 08 PAGE NO ASHOKBHAI DEV JIBHAI PATEL VS. ITO 2 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT - ASSESSEE. O N PREVIOUS OCCASION, I.E. ON 24/08/2016 ALSO ASSESSEE DID NOT APPEAR. LAST NOTICE OF HEARIN G WAS SENT TO THE ASSESSEE ON 25/10 /2016 FIXING THE DATE OF HEA RING ON 09/11 /2016 AT THE ADDRESS INDICATED IN COLUMN NO. 10. DESPITE THIS, THE ASSESSEE REMAINED UNREPRESENTED. IT IS FURTHER SEEN THAT THE SAID NOTICE HAS NOT COME BACK UNSERVED. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSESSEE OR PETITION SEEKING TIME, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIM INE. 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 TH E 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 RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OUR T ON 17 - 11 - 201 6 SD/ - SD/ - ( R.P. TOLANI ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER I.T.A NO. 5 7 9 /RJT /20 14 A.Y. 2007 - 08 PAGE NO ASHOKBHAI DEV JIBHAI PATEL VS. ITO 3 AHMEDABAD : DATED 17 /11 /2016 / COPY OF ORDER FORWARDED TO: - 1. ASS ESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, RAJKOT