M/s. Damodar Oil Mill, Jasdan V. The Income Tax Officer, Ward-2(2), RAJKOT-GUJARAT

ITA 697/RJT/2010

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 0064 (ITAT-RAJKOT)
• Duration Of Justice: 6 year(s) 9 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 20-10-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 12-02-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARVIND N SONTAKKE
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH , RAJKOT BEFORE: SHRI RAJPAL YADAV, JUDICIAL MEMBER AND S H RI AMARJIT SINGH , ACCOUNTANT MEMBER [CONDUCTED THROUGH E - COURT AT AHMEDABAD] M/S. DAMODAR OIL MILL, STATION ROAD, JASDAN PAN: AACFD5899A (APPELLANT) VS THE ITO, WARD2(2) RAJKOT ( RESPONDENT) REVENUE BY : S H RI ARVIND N. SONTAKKE , D . R. ASSESSEE BY: NONE (WRITTEN SUBMISSION) DATE OF HEARING : 20 - 10 - 2 016 DATE OF PRONOUNCEMENT : 25 - 11 - 2 016 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THI S ASSESSEE S APPEAL FOR A.Y. 2006 - 07 , AR ISES FROM ORDER OF THE CIT(A) - I II, RAJKOT DATED 11 - 11 - 2009 IN APPEAL NO. CIT(A) - I T A NO . 697 / RJT /20 10 A SSESSMENT YEAR 200 6 - 07 I.T.A NO. 69 7/RJT /20 10 A.Y. 2006 - 07 PAGE NO M/S. DAMODAR OIL MILL VS. ITO 2 II I / RJT/0313/08 - 09 , IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT - ASSESSEE. O N PREVIOUS OCCASION, I.E. ON 2 7 /07/2016 ALSO ASSESSEE DID NOT APPEAR. LAST NOTICE OF HEARIN G WAS SENT TO THE ASSESSEE ON 04/10 /2016 FIXING THE DATE OF HEARIN G ON 20/10 /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 ABS ENCE 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 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 ADD 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. I.T.A NO. 69 7/RJT /20 10 A.Y. 2006 - 07 PAGE NO M/S. DAMODAR OIL MILL VS. ITO 3 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OUR T ON 25 - 11 - 201 6 SD/ - SD/ - (RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 25 /11 /2016 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, RAJKOT