Harsha Bharatbhai Popat, Ahmedabad V. The Deputy Commissioner of Income Tax, Circle-5(3), Ahmedabad

ITA 710/AHD/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5049 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 23-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SONIA KUMAR
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

SMC-ITA NO. 710/AHD/2017 HARSHA BHARATBHAI POPAT VS. DCIT AY : 2012-13 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD [ BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ] ITA NO. 710/AHD/2017 ASSESSMENT YEAR : 2012-13 HARSHA BHARATBHAI POPAT ............APPELL ANT C/O. KETAN H. SHAH, ADVOCATE 903, SAPPHIRE COMPLEX, CG ROAD, NAVRANGPURA, AHMEDABAD [PAN : AELPP 3251 R] VS. DY. COMMISSIONER OF INCOME-TAX .......................RESPONDENT CIRCLE 5 (3), AHMEDABAD APPEARANCES BY: NONE FOR THE APPELLANT SONIA KUMAR, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 12.10.2018 DATE OF PRONOUNCING THE ORDER : 12.10.2018 O R D E R 1. BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HA S CHALLENGED CORRECTNESS OF ORDER DATED 8 TH FEBRUARY 2017 PASSED BY THE CIT(A), AHMEDABAD-5 IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE IN COME-TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2012-13. 2. IN THIS CASE, NOTICE OF HEARING WAS SENT BY REGI STERED POST WITH ACKNOWLEDGEMENT DUE TO THE ASSESSEE ON 20.09.2018 F IXING THE DATE OF HEARING ON 12.10.2018, WHICH WAS RETURNED BY THE POSTAL AUT HORITIES UNSERVED WITH THE REMARKS DOOR LOCKED . NO CHANGE OF ADDRESS HAS B EEN PROVIDED BY THE ASSESSEE. THIS SHOWS THAT THE ASSESSEE IS NOT INT ERESTED IN PURSUING WITH HER APPEAL. THEREFORE, IN VIEW OF THE DECISION OF HON' BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (M.P.) SMC-ITA NO. 710/AHD/2017 HARSHA BHARATBHAI POPAT VS. DCIT AY : 2012-13 PAGE 2 OF 2 AND THE DECISION OF HON'BLE DELHI TRIBUNAL IN THE C ASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI), I DISMISS THE APP EAL OF THE ASSESSEE IN LIMINE . 3 THE ASSESSEE MAY, IF SO ADVISED, FILE AN APPLICAT ION BEFORE THIS TRIBUNAL FOR RESTORATION OF HER APPEAL AND HEARING ON MERITS BY SHOWING REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HE ARING. THE BENCH, IF SO SATISFIED, MAY RECALL ITS ORDER AND RESTORE THE APP EAL TO ITS ORIGINAL NUMBER FOR HEARING ON MERITS. 4. IN THE RESULT, THE APPEAL IS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 12 TH DAY OF OCTOBER, 2018. SD/- PRAMOD KUMAR (ACCOUNTANT MEMBER) AHMEDABAD, THE 12 TH DAY OF OCTOBER, 2018 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: ... COVERED BY MULTIPLAN 38 ITD 320..12.10.2018 . .. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 12.10.2018...... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: ... 12.10.2018..... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: .. 12.10.2018.. 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : . 12.10.2018. 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 8. DATE OF DESPATCH OF THE ORDER: ......