Sanyo Cera Tiles Private Limited, Sabarkantha V. The Deputy Commissioner of Income Tax, Sabarkantha Circle, Sabarkantha

ITA 687/AHD/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6399 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-10-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 21-10-2019
• Assessment Year: 2008-2009
• Appeal Filed On: 20-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 143(3); 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SANYO CERA TILES PVT. LTD., OPP. SAHKARI JIN, NATIONAL HIGHWAY NO. 8, HIMATNAGAR 383001, PAN: AAGCS1256D (APPELLANT) VS THE DCIT , SABARKANTHA CIRCLE, HIMATNAGAR (RESPONDENT) REVENUE BY : S H RI VIDHYU T TRIVEDI , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 21 - 10 - 2 019 DATE OF PRONOUNCEMENT : 22 - 10 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - TH E S E TWO APPEALS FILED BY ASSESSEE F OR A.Y. 2007 - 08 & 2008 - 09 , ARI SE FROM ORDER OF THE CIT(A) - 4, AHMEDABAD DATED 24 - 01 - 2 016 , IN PROCEEDINGS UNDER SECTION 143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. AT THE TIME OF HEARING, NONE A PPEARED ON BEHALF OF T HE APPELLANT - ASSESSEE. LAST OPPORTUNITY OF HEARING WAS GIVEN TO THE ASSESSEE FIXING THE DATE OF HEARING ON 22/10/2019 . DESPITE THIS, THE ASSE SSEE REMAINED UNREPRESENTED. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF TH E CASE, IN THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSESSEE OR PETITION SEEKING TIME, IT CAN BE SAFELY I T A NO S . 686 & 687 / A HD/20 17 A SSESSMENT YEAR 2007 - 08 & 2008 - 09 I.T.A NO S . 686 & 687 /AHD/20 17 A.Y. 2007 - 08 & 2008 - 09 PAGE NO SANYO CERA TILES PRIVATE LTD. VS. DCIT 2 PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL S FILED. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL S OF TH E 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: 223 ITR480 (M.P.). 3. BEFORE PARTING, IT IS APPROPRIATE TO AD D THAT IN CASE THE 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, BOTH THE APPE AL S OF THE ASSESSEE ARE D ISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 22 - 10 - 201 9 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 22 /10 /2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,