Shri Harishkumar C. Madhu, Ahmedabad V. The Income Tax Officer, Ward-10(2), Ahmedabad

ITA 798/AHD/2017

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9622 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 30-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL , SMC BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED , ACCOUNTANT MEMBER AND MS MADHUMITA ROY, JUDICIAL MEMBER ./ ITA NO.798 /AHD/2017 / ASSTT. YEAR : 2009 - 2010 HARISHKUMAR C. MADHU C/2, JALDARSHAN FLAT, OPP. NATRAJ CINEMA, ASHRAM ROAD, AHMEDABAD PAN: ABEPM2735M VS . IT O , WARD - 10(2) , AHMEDABAD . (APPLICANT) ( RESPON D ENT ) ASSESSEE BY : NONE REVENUE BY : SHRI MUDIT NAGPAL , SR. DR / DATE OF HEARING : 04 / 12 / 201 8 / DATE OF PRONOUNCEMENT: 11 /12 /2 01 8 / 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 COMMISS IONER OF INCOME TAX (APPEALS) - 5 , AHMEDABAD [CIT(A) IN SHORT] VIDE APPEAL NO. CIT(A) - 5/ITO.WD.10(2)/2014 - 15 , DATED 08 / 02 / 2017 ARISING IN THE MATTER OF ASSESSMENT ORDER PASSED UNDER S.143(3) OF THE INCOME TAX ACT, 1961 ( HERE - IN - AFTER REFERRED TO AS 'THE ACT') DATED 07 /12 / 201 1 RELEVANT TO ASSESSMENT YEAR (AY) 2009 - 10 . 2. THE NOTICE FOR HEARING WAS SENT ON 23 - 7 - 2018 FIXING THE DATE OF HEARING ON 22/10 /2018 . THE NOTICE FOR HEARING WAS DULY SERVED UPON THE ASSESSEE. B UT NOBODY APPEARED ON 22/10/ 2018. ACCORDINGLY , THE MATTER WAS ADJOURNED TO 4 - 12 - 2018. ACCORDINGLY , A SEPARATE NOTICE WAS ISSUED TO THE ASSESSEE INTIMATING ITA NO.798/AHD/2017 ASSTT. YEAR 2009 - 10 2 THE NEXT DATE OF HEARING, I.E. , 4 TH OF DECEMBER 2018 WHICH WAS DULY RECEIVED BY HIM. BUT AGAIN THERE WAS NO COMPLIANCE FROM THE ASSESSEE. AS SUCH ON THE DATE HEARING, I.E. , 4 - 12 - 2018 ALSO N EITHER ANY APPEARED ON BEHALF OF THE ASSESSEE , NOR ANY ADJOURNMENT APPLICATION WA S FILED . IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE AND THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSESSEE, 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 T HAT IN CASE THE ASSESSEE CAN SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON - REPRESENT ATION ON THE DATE OF HEARING, HE WOULD BE AT LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED . O RDER PRONOUNCED IN THE COURT ON 11 /12/ 2018 AT AHMEDABAD. - SD - - SD - (MS MADHUMITA ROY ) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER (TRUE COPY) A HMEDABAD; DATED 11 / 12 /2018 MANISH ITA NO.798/AHD/2017 ASSTT. YEAR 2009 - 10 3 / COPY OF THE ORDER FORWARDED TO : / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , / DR, ITAT, 6. / GUARD FILE .