Irishbhai D. Hemani, V. The Joint Commissioner of Income Tax, Range, Surendranagar

ITA 627/RJT/2012

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 0099 (ITAT-RAJKOT)
• Duration Of Justice: 3 year(s) 10 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 22-09-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 05-12-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: CHHATRE
• Keywords: Reasonable cause
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ CONDUCTED THROUGH E-COURT AT AHMEDABAD ] .., ! '#$%,#&#'' BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO.627/RJT/2012 ( / ASSESSMENT YEAR : 2009-10) IRISHBHAI D.HEMANI PROP. OF PRIME OILS NR. CHABUTRA BAHELA PARA ANKEVADIA TALUKO : LIMBDI DIST. SURENDRANAGAR / VS. THE JT.CIT SURENDRANAGAR RANGE SURENDRANAGR *#& ./ ./ PAN/GIR NO. : AAEPH 6854 R ( *, / APPELLANT ) .. ( -*, / RESPONDENT ) *,.# / APPELLANT BY : -NONE- -*,/.# / RESPONDENT BY : SHRI D.R. CHHATRE, SR.DR ! 01/2& / DATE OF HEARING 23/09/2016 34 /2& / DATE OF PRONOUNCEMENT 25/10/2016 #/ O R D E R PER PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-XVI, AHMEDABAD [CIT(A) IN SHORT] DATED 10/10/2012 PERTAINING TO ASSESSMENT Y EAR (AY) 2009-10. ITA NO.627/ RJT /2012 IRISHBHAI D. HEMANI VS.JT.CIT ASST.YEAR 2009-10 - 2 - 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE. ON PREVIOUS OCCASIONS, I.E. ON 27/01/201 6, 16/03/2016 AND 15/09/2016 AND 22/09/2016 ALSO ASSESSEE DID NOT AP PEAR. LAST NOTICE OF HEARING WAS SENT TO THE ASSESSEE ON 15/09/2016 FIX ING THE DATE OF HEARING ON 22/23-09-2016 AT THE ADDRESS INDICATED IN COLUMN NO.10. DESPITE THIS, THE ASSESSEE REMAINED UNREPRESENTED. IT IS FU RTHER SEEN THAT THE SAID NOTICE HAS NOT COME BACK UNSERVED. IN THE AFOREM ENTIONED 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 PURSUI NG THE APPEAL FILED. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL 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: 2 23 ITR 480 (M.P.). 3. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT I N CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON-R EPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY IF SO ADVIS ED TO PRAY FOR A RECALL OF THIS ORDER. ITA NO.627/ RJT /2012 IRISHBHAI D. HEMANI VS.JT.CIT ASST.YEAR 2009-10 - 3 - 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS D ISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 25/10/2016 SD/- SD/- .. ! '#$% () (#&) ( S.S. GODARA ) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 25/ 10 /2016 ..0,.0../ T.C. NAIR, SR. PS / COPY OF THE ORDER FORWARDED TO : 1. *, / THE APPELLANT 2. -*, / THE RESPONDENT. 3. 8 2 ! 92 / CONCERNED CIT 4. ! 92 ( ) / THE CIT(A)-XVI, AHMEDABAD 5. :; 20 , , /DR,ITAT, RAJKOT 6. %<1 / GUARD FILE. / BY ORDER, -:2 2 //TRUE COPY// / ( DY./ASSTT.REGISTRAR) %&, / ITAT, RAJKOT 1. DATE OF DICTATION .. 21.10.16 (COVERED CASE 38 I TD) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER .. 21.10.16 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. 25.10.16 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 25.10.16 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