Shri Kamlesh Vashrambhai Ramani, RAJKOT-GUJARAT V. The Deputy Commissioner of Income Tax, Central Circle-2, RAJKOT-GUJARAT

ITA 65/RJT/2014

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5172 (ITAT-RAJKOT)
• Duration Of Justice: 5 year(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 22-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ CONDUCTED THROUGH E-COURT AT AHMEDABAD ] BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ./ITA NOS.65 & 63/RJT/2014 ( / ASSESSMENT YEARS : 2010-11 & 2011-12) SHRI KAMLESH VASHRAMBHAI RAMANI PROP. MARUTINANDAN PETROLEUM 22, RANCHHODNAGAR SOCIETY RAJKOT / VS. THE DY.CIT CENTRAL CIRCLE-2 RAJKOT ./ ./ PAN/GIR NO. : AHQPR 2043 D ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI JITENDRA KUMAR, CIT-DR / DATE OF HEARING 29/01/2019 !'# / DATE OF PRONOUNCEMENT 31/01/2019 / O R D E R PER MAHAVIR PRASAD, JUDICIAL MEMBER: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)IV, RAJKOT [CIT(A) IN SHORT] VIDE APPEAL NO.CIT(A)-IV/9 5R & 96R/CC-2/12- 13 DATED 16/12/2013 & 18/12/2013 ARISING IN THE ASSESSMENT ORDER PASSED UNDER S.153A R.W.S.143(3) R.W.S.147 OF THE I NCOME TAX ACT, ITA NOS.65 & 63/AHD/2014 SHRI KAMLESH VASHRAMBHAI RAMNI VS. DCIT ASST.YEARS 2010-11 & 2011-12 - 2 - 1961(HEREINAFTER REFERRED TO AS 'THE ACT') DATED 0 4.03.2013 AND U/S.143(3) RELEVANT TO ASSESSMENT YEARS (AY) 2010-1 1 & 2011-12 RESPECTIVELY. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE. NOTICES DATED 30.11.2018 WERE ISSUED T O THE ASSESSEE BY REGD POST AD (RG 415056877IN) AS PER ADDRESS FURNISHED IN FORM NO.36. IT WAS THE BOUNDEN DUTY OF THE ASSESSEE TO MOVE REV ISED APPEAL MEMO (FORM NO.36) IN TERMS OF RULE 9A OF INCOME TAX (APP ELLATE TRIBUNAL) RULES 1963. THE ASSESSEE HAS FAILED TO DO SO. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN TH E ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSESSEE OR PETITIO N SEEKING TIME, IT CAN BE PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PUR SUING 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 HOLKAR VS. CWT: 223 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 SEEK FOR A RECALL OF THIS ORDER. ITA NOS.65 & 63/AHD/2014 SHRI KAMLESH VASHRAMBHAI RAMNI VS. DCIT ASST.YEARS 2010-11 & 2011-12 - 3 - 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED IN LIMINE . THIS ORDER PRONOUNCED IN OPEN COURT ON 31/01/2019 SD/- SD/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANTMEMBER JUDICIAL MEMBER AHMEDABAD; DATED 31/01/2019 &.., .(../ T.C. NAIR, SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. )*+ , / CONCERNED CIT 4. , ( ) / THE CIT(A)-IV, RAJKOT 5. 012 ((*+ , *+# , !& /DR,ITAT, RAJKOT 6. 2=> ? / GUARD FILE. / BY ORDER, 0 ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) $%, !& / ITAT, RAJKOT 1. DATE OF DICTATION .. 31.1.2019 (DICTATION-PAD 4 -PAGES ATTACHED AT THE END OF THIS APPEAL-FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 31.1.2019 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.31.1.2019 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 31.1.2019 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