Shri Dharmendra J. Pandya, Kheda V. The Income Tax Officer, Ward-7(3), Ahmedabad

ITA 85/AHD/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8253 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 08-01-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA SRDR

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD .., , BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO.85/AHD/2015 ( / ASSESSMENT YEAR : 2007-08) SHRI DHARMENDRA J. PANDYA PROP. M/S.VISHAL TRADERS 532, MARKET YARD VIRPUR DIST.KHEDA / VS. INCOME TAX OFFICER WARD-7(3) AHMEDABAD $ ./ ./ PAN/GIR NO. : AMWPP 2803 L ( $' / APPELLANT ) .. ( ($' / RESPONDENT ) $') / APPELLANT BY : NONE ($'*) / RESPONDENT BY : MS.ANUPAMA SINGLA, SRDR +,*- / DATE OF HEARING 06/11/2017 ./0*- / DATE OF PRONOUNCEMENT 10 / 11 /2017 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL FILED AT THE INSTANCE OF THE ASSESSEE IS AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS )-I, AHMEDABAD [CIT(A) IN SHORT] DATED 31/07/2014 FOR THE ASSESSMENT YEAR (AY) 2007-08. ITA NO. 85/AHD/ 2015 SHRI DHARMENDRA J. PANDYA VS. ITO ASST.YEAR 2007-08 - 2 - 2. IN SPITE OF SEVERAL NOTICES HAVE BEEN SERVED UPON THE ASSESSEE, NONE ATTENDED ON BEHALF OF ASSESSEE. AS PER ASSESSEES REPRESENTATIVE REQUEST LETTER, THE HEARING OF ADJOURNMENT WAS FIXED ON 06/ 11/2017. ON THIS DATE ALSO, NONE APPEARED. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY RE PRESENTATION ON BEHALF OF THE ASSESSEE OR PETITION SEEKING TIME, IT CAN B E SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF T HE 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 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 PRAY FOR A RECALL OF THIS ORDER. ITA NO. 85/AHD/ 2015 SHRI DHARMENDRA J. PANDYA VS. ITO ASST.YEAR 2007-08 - 3 - 4. IN THE RESULT, HE APPEAL OF THE ASSESSEE IS DI SMISSED IN LIMINE . THIS ORDER PRONOUNCED IN OPEN COURT ON 10/ 11 /2017 SD/- SD/- (..) ( ) ( S.S. GODARA ) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 10/ 11 /2017 4..+,.+../ T.C. NAIR, SR. PS !'#$#! / COPY OF THE ORDER FORWARDED TO : 1. $' / THE APPELLANT 2. ($' / THE RESPONDENT. 3. 567- 8- / CONCERNED CIT 4. 8- ( ) / THE CIT(A)-I, AHMEDABAD 5. 9:-+67 , 670 , 5 / DR, ITAT, AHMEDABAD 6. <, / GUARD FILE. / BY ORDER, (9-- //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 6.11.17 (COVERED CASE 38 I TD) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 7.11.17 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.10.11.17 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 10.11.17 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