Shri Vijay Jivanlal Ballani, Ahmedabad V. The Income Tax Officer, Ward-3(3), Ahmedabad

ITA 823/AHD/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 9762 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 11-12-2019
• Assessment Year: 2008-2009
• Appeal Filed On: 04-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NK GOEL
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH BEFORE: SHR I MAHAVIR PRASAD , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER VIJAY JIVANLAL BALLANI, 4B, HARINAGAR SOCIETY, KANKARIA ROAD, AHMEDABAD PAN: AAYPB4057G (APPELLANT) VS THE IT O , WARD - 3(3) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI N.K. GOEL , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 11 - 12 - 2 019 DATE OF PRONOUNCEMENT : 17 - 12 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS ASSESSEE S APPEAL FOR A.Y. 2008 - 09 , ARI SES FROM ORDER OF THE CIT(A) - 10, AHMEDABAD DATED 22 - 01 - 2 018 , IN PROCEEDINGS UNDER SECTION 271(1)(C ) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF T HE APPELLANT - ASSESSEE. LAST OPPORTUNITY OF H EARING WAS GIVEN TO THE ASSESSEE FIXING THE DATE OF HEARING ON 11 /12/2019 . DESPITE THIS, THE ASSE SSEE REMAINED UNREPRESENTED. IN THE I T A NO . 823 / A HD/20 18 A SSESSMENT YEAR 200 8 - 09 I.T.A NO. 823 /AHD/20 18 A.Y. 2008 - 09 PAGE NO SHRI VIJAY JIVANLAL BALLANI VS. IT O 2 AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSES SEE OR PETITION SEEKING TIME, 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 TRIBUNAL S 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 REASONAB LE 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 17 - 12 - 201 9 SD/ - SD/ - ( MAHAVIR PRASAD ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 17 /12 /2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERN ED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,