Prudent Broking Services Pvt. Ltd., Ahmedabad V. The ACIT, Circle-3(1)(1), (Old Circle-5), Ahmedabad

ITA 720/AHD/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8080 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 31-03-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 143(3); 15

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER PRUDENT BROKING SERVICES PVT. LTD., 701, SEARS TOWER, GULBAI TEKRA OFF. C. G. ROAD, AHMEDABAD - 380006 PAN: AABCN5461G (APPELLANT) VS THE ACIT , WARD - 3(1 ) (1) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI MUDIT NAGPAL , SR . D . R. ASSESSEE BY: NONE DATE OF HEARING : 22 - 11 - 2 017 DATE OF PRONOUNCEMENT : 23 - 11 - 2 017 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS ASSESSE E S APPEAL FOR A. Y. 2011 - 12 , AR I SES FROM ORDER OF THE CIT(A) - 9, AHMEDABAD DATED 22 - 01 - 2 015 , IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . I T A NO . 720 / A HD/20 15 A SS ESSMENT YEAR 2011 - 12 I.T.A NO. 720 /AHD/20 15 A.Y. 20 11 - 12 PAGE NO PRUDENT BROKING SERVICES PVT. LTD. VS. ACIT 2 2. AT THE TIME OF HEARING, NONE APPEARED ON BEH ALF OF THE APPELLANT - ASSESSEE . LAST HEARIN G WAS FIXED ON 22 /11 /2017 . DESPITE THIS, THE ASSESSEE REMAINED UNREPRESENT ED . IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSESSEE OR PETITION SEEKING TIME, IT CA N 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. 4. IN THE RESULT, THE APPE AL OF THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 23 - 11 - 201 7 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT S INGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 23 /11 /2017 I.T.A NO. 720 /AHD/20 15 A.Y. 20 11 - 12 PAGE NO PRUDENT BROKING SERVICES PVT. LTD. VS. ACIT 3 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FIL E. BY ORDER/ , / ,