Shri Chaturbhai Bhagwanjibhai Zalaria, Morbi V. The Income Tax Office, Ward-5(4), Morbi

ITA 87/RJT/2013

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9940 (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.87/RJT/2013 / ASSTT. YEAR : 2006 - 2007 SHRI CHATURBHAI BHAGWANJIBHAI ZALARIA , KUMBHAR STREET , SUBHAS ROAD , MORBI . PAN: A ABPZ3806G 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/0157/09 - 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 27/12/2009 RELEVANT TO THE ASSESSMENT YEAR (AY) 20 06 - 2007 . ITA NO.87/RJT/2013 ASSTT. Y EAR 2006 - 07 2 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF 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. THEREAFTER, 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 REASON FOR NON - APPEARANCE IN THE MATTER. THEREFORE, IT IS AMPLY CLEAR THAT THE ASSESSEE IS NOT SERIOUS ABOUT PURSUING HIS APPEAL BEFORE THE TRIBUNAL . T HEREFORE, WE LEFT WITH NO OPTION BUT TO DISMISS THE APPEAL IN LIMINE FOR WANT OF PROSECUTION. THEREFORE , 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 THAT IN CASE THE ASSESSEE CAN S HOW THAT THERE WAS A REASONABLE CAUSE FOR NON - REPRESENTATION 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 . ORDER PRONOUNCED IN THE COURT ON 29 /03 / 2019 AT AHMEDABAD. - SD - - SD - (RAJPAL YADAV ) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER (TRUE COPY) A HMEDABAD; DATED 29 / 03/2019 MANISH ITA NO.87/RJT/2013 ASSTT. Y EAR 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 .