Virat Ship Breaking Corporation, Ahmedabad V. The Income tax Officer,Ward-1(3), Bhavnagar

ITA 644/AHD/2011

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9427 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 year(s) 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 13-01-2017
• Assessment Year: 2000-2001
• Appeal Filed On: 01-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD , , BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NOS.644 AND 645/AHD/2011 ( / ASSESSMENT YEAR :2000-01) VIRAT SHIP BREAKING CORPORATION C/O. MANSING CHAUDHARY B/10 MILLENNIUM MARKET PANCH BATI, BHARUCH / VS. THE ITO/ACIT WARD-1(3) BHAVNAGAR # ./ ./ PAN/GIR NO. : AABFV 5984 M ( #% / APPELLANT ) .. ( &#% / RESPONDENT ) #%' / APPELLANT BY : -NONE &#%(' / RESPONDENT BY : MR.PRASOON KABRA, SR.DR )*(+ / DATE OF HEARING 13/01/2017 ,-./(+ / DATE OF PRONOUNCEMENT 13/01/2017 / O R D E R PER PRADIP KUMAR KEDIA, AM: BOTH THESE CAPTIONED APPEALS BY THE ASSESSEE ARE D IRECTED AGAINST THE SEPARATE ORDERS OF THE COMMISSIONER OF INCOME T AX(APPEALS)-XX, AHMEDABAD [CIT(A) IN SHORT] IDENTICALLY DATED 25 /11/2010 PERTAINING TO ASSESSMENT YEAR (AY) 2000-01. THE ITA NO.644/ AHD/2011 EMANATES OUT OF ORDER OF CIT(A) IN QUANTUM PROCEEDI NGS WHILE OTHER APPEAL IN ITA NO.645/AHD/2011 EMANATES OUT OF PENAL TY PROCEEDINGS. ITA NO.645/AHD/ 2011 VIRAT SHIP BREAKING CORPORATION VS. ITO/ACIT ASST.YEAR 2000-01 - 2 - 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE. ON PREVIOUS OCCASIONS, I.E. ON 30/05/201 6, 21/07/2016, 21/09/2016, 15/12/2016 AND 13/01/2017 ALSO ASSESSE E DID NOT APPEAR. THE RECORD INDICATES THAT ASSESSEE OR ITS REPRESENT ATIVES WERE DULY INFORMED ABOUT THE DATE OF HEARING. HOWEVER, THE ASSESSEE CONTINUES TO REMAIN DEFIANT TO THE NOTICE OF HEARING AND DOES NO T APPARENTLY APPEAR TO BE INTERESTED IN PROSECUTING ITS APPEALS. DESPITE R EPEATED OPPORTUNITIES, THE ASSESSEE REMAINED UNREPRESENTED. IN THE AFOREME NTIONED 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 APPEALS FILED. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEALS 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 WOULD BE APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE EXISTED A REASONABLE CAU SE FOR NON- REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER. ITA NO.645/AHD/ 2011 VIRAT SHIP BREAKING CORPORATION VS. ITO/ACIT ASST.YEAR 2000-01 - 3 - 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED IN LIMINE . THIS ORDER PRONOUNCED IN OPEN CO URT ON 13 / 01 /201 7 SD/- SD/- () ( ) (RAJPAL YADAV) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 13 / 01 /2017 3..),.)../ T.C. NAIR, SR. PS !'#$%$' / COPY OF THE ORDER FORWARDED TO : 1. #% / THE APPELLANT 2. &#% / THE RESPONDENT. 3. 456+ 7+ / CONCERNED CIT 4. 7+ ( ) / THE CIT(A)-XX, AHMEDABAD 5. 89:+)56 , 56/ , 4 / DR, ITAT, AHMEDABAD 6. :<* / GUARD FILE. / BY ORDER, &8++ //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 13.1.17 (COVERED-CASE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 13.1.17 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. 13.1.17 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 13.1.17 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