Kamlesh Nandlal Thakkar, Ahmedabad V. The Income Tax Officer, Ward-3(3)(2), Ahmedabad

ITA 757/AHD/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3342 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 28-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B P SRIVASTAVA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ./ITA NO.757/AHD/2017 ( / ASSESSMENT YEAR : 2008-009) KAMLESH NANDLAL THAKKAR NANDANVAN SUSHEEL PARK VASTRAPUR, AHMEDABAD 380 054 / VS. THE ITO WARD-3(3)(2) AHMEDABAD ./ ./ PAN/GIR NO. : AAPPT 0319 Q ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : -NONE- / RESPONDENT BY : SHRI B.P. SRIVASTAVA, SR.DR / DATE OF HEARING 11/01/2019 !'# / DATE OF PRONOUNCEMENT 19/02/2019 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)3, AHMEDABAD [CIT(A) IN SHORT] VIDE APPEAL NO.CIT(A)- 3/187/WD.3(3)(2)/14-15 DATED 18/01/2017 ARISING IN THE PENALTY ORDER PASSED UNDER S.271(1)(C) OF THE INCOME TAX ACT, 196 1(HEREINAFTER REFERRED TO AS 'THE ACT') DATED 26.03.2013 RELEVA NT TO ASSESSMENT YEAR (AY) 2008-09. ITA NO.757/AHD/2017 KAMLESH NANDLAL THAKKAR VS. ITO ASST.YEAR - 2008-2009 - 2 - 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE. NOTICE DATED 24.08.2018 WAS ISSUED TO THE ASSESSEE BY REGD POST AD AS PER ADDRESS FURNISHED IN FORM NO.36. A S PER REQUEST APPLICATION DATED 24/08/2018, THE CASE WAS ADJOURNE D TO 23/10/2018 AND AGAIN THE CASE WAS ADJOURNED TO 10/01/2019 AS PER ASSESSEES REQUEST APPLICATION DATED 04/12/2018. THEREAFTER, THE CAS E WAS AGAIN ADJOURNED TO 11/01/2019 VIDE ASSESSEES REQUEST APPLICATION D ATED 10/01/2019. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IT CAN BE PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PUR SUING 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 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 NO.757/AHD/2017 KAMLESH NANDLAL THAKKAR VS. ITO ASST.YEAR - 2008-2009 - 3 - 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE . THIS ORDER PRONOUNCED IN OPEN COURT ON 19 /02/2019 SD/- SD/- ( RAJPAL YADAV ) ( WASEEM AHMED ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 19/02/2019 &.., .(.. / T.C. NAIR, SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. )*+ , / CONCERNED CIT 4. , ( ) / THE CIT(A)-3, AHMEDABAD 5. /01 ((*+ , *+# , ) / DR, ITAT, AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER, / ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) $%, / ITAT, AHMEDABAD 1. DATE OF DICTATION 18.2.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 19.02.2019 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.20.2.2019 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 20.2.2019 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