Shri Pranjivan HirjibhaiThoria, Morbi V. The Income Tax Office, Ward-5(4), Morbi

ITA 85/RJT/2013

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9941 (ITAT-RAJKOT)
• Duration Of Justice: 5 year(s) 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 10-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E - COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV , JUDICIAL MEMBER AND SHRI WASEEM AHMED , ACCOUNTANT MEMBER ./ ITA NO.85 /RJT/2013 / ASSTT. YEAR : 2006 - 2007 SHRI PRANJIVAN HIRJIBHAI THORIA, 21, YADUNANDAN PARK, NEAR YOGESHWAR SOCIETY, RAVAPAR ROAD, MORBI. PAN: A AUPT5026R VS . I.T.O , WARD - 5 (4) , MORBI . (APPLICANT) ( RESPON D ENT ) ASSESSEE BY : NONE REVENUE BY : SHRI PRAVEEN VERMA, SR. DR / DATE OF HEARING : 25 / 03 / 201 9 / DATE OF PRONOUNCEMENT: 29 / 03 /201 9 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSE E AGAINST THE ORDER OF THE COMMIS SIONER OF INCOME TAX IV , RAJKOT [ LD. CIT (A) IN SHORT] DATED 23/0 1 /2013 VIDE AP PEAL NO.CIT(A) - IV/0158 /09 - 10 ARISING IN THE MATTER OF ASSESSMENT ORDER PASSED UNDER S.143(3) R.W.S 147 OF THE INCOME TAX ACT, 1961 ( HERE - IN - AFTER REFERRED TO AS 'THE ACT') DATED 22 /12/2009 RELEVANT TO THE ASSESSMENT YEAR (AY) 20 06 - 2007 . ITA NO.87/RJT/2013 ASSTT. YEAR 2006 - 07 2 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF THE HEARING . IT IS NOTED FROM THE ORDER SHEET THAT THE APPEAL OF THE ASSESSEE WAS PRESENTED ON 10/04/ 201 3 AND WAS ON THE BOARD SINCE 22/12/ 2017. AFTER THAT , ON VARIOUS OCCASIONS, THE ASSESSEE HAS SOUGHT ADJOURNMENTS , AND THE MATTER WAS KEPT ON ADJOURNING FROM TIME TO TIME AT THE I NSTANCE OF THE ASSESSEE. ON 25/03/ 2019 ALSO NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY INTIMATION SENT TO THE REGISTRY STATING THE REASON FOR NON - APPEARANCE IN THE MATTER. THEREFORE, IT IS AMPLY CLEAR THAT THE ASSESSEE IS NOT SERIOUS ABOUT PURSUIN G HIS APPEAL BEFORE THE TRIBUNAL, AND THEREFORE, WE LEFT WITH NO OPTION BUT TO DISMISS THE APPEAL IN LIMINE FOR WANT OF PROSECUTION. 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 THAT IN CASE THE ASSESSEE CAN SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON - REPRESENTATION ON THE DATE OF HEARING, HE WOULD BE AT LIBERTY IF S O ADVISED TO PRAY FOR A RECALL OF THIS ORDER. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED . ORDER PRONOUNCED IN THE COURT ON 29 /03 / 2019 AT AHMEDABAD. - SD - - SD - (RAJPAL YADAV ) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER (T RUE COPY) A HMEDABAD; DATED 29 / 03/2019 MANISH ITA NO.87/RJT/2013 ASSTT. YEAR 2006 - 07 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 .