Sunil Bajaj Infra Builders Pvt. Ltd., Vadodara V. The ITO, Ward-2(1)(3), Baroda

ITA 769/AHD/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 7985 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 27-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJEEV DEV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ./ I.T.A. NO.769/AHD/2018 ( / ASSESSMENT YEAR : 2009-10) SUNIL BAJAJ INFRA BUILDERS PVT.LTD. SUNIL BAJAJ, 3 RD FLOOR LAKEVIEW COMPLEX NR. GANDHINAGAR GRUH OPP. PRATAP CINEMA JUBLI GARDEN, VADODARA 390 016 / VS. THE INCOME TAX OFFICER WARD-2(1)(3) BARODA ./ ./ PAN/GIR NO. : AALCS 6532 R ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI SANJEEV DEV, SR.DR / DATE OF HEARING 11/09/2018 !'# / DATE OF PRONOUNCEMENT 25/09/2018 / O R D E R PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-2, VADODARA [LD .CIT(A) IN SHORT] DATED 18/10/2017 ARISING OUT OF ASSESSMENT ORDER PASSED BY THE ITO, WARD- 2(1)(3) BARODA DATED 18.10.2017 FOR THE ASSESSMENT YEAR (AY) 2009-10. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE. NOTICE DATED 12.07.2018 WAS ISSUED TO THE ASSESSEE AS PER ADDRESS FURNISHED IN FORM NO.36. IT WAS THE BOUND EN DUTY OF THE ITA NO.769/AHD/ 2018 SUNIL BAJAJ INFRA BUILDERS P.LTD. VS. ITO ASST.YEAR 2009-10 - 2 - ASSESSEE TO MOVE REVISED APPEAL MEMO (FORM NO.36) I N TERMS OF RULE 9A OF INCOME TAX (APPELLATE TRIBUNAL) RULES 1963. THE ASSESSEE HAS FAILED TO DO SO. IN THE AFOREMENTIONED PECULIAR FA CTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY REPRESENTATION O N BEHALF OF THE ASSESSEE OR PETITION SEEKING TIME, IT CAN BE 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 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. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMI SSED IN LIMINE . THIS ORDER PRONOUNCED IN OPEN COURT ON 25 /0 9 /201 8 SD/- SD/- ( PRADIP KUMAR KEDIA ) ( MAHAVIR PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 25/ 09 /2018 &.., .(../ T.C. NAIR, SR. PS ITA NO.769/AHD/ 2018 SUNIL BAJAJ INFRA BUILDERS P.LTD. VS. ITO ASST.YEAR 2009-10 - 3 - / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. )*+ , / CONCERNED CIT 4. , ( ) / THE CIT(A)-2, BARODA 5. /01 ((*+ , *+# , ) / DR, ITAT, AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER, / ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) $%, / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 11.9.18 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 12.9.18 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.25.9.18 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 25.9.18 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