Shri Kundan Tejram Jain, Ahmedabad V. The Income Tax Officer, Ward-7(2), Ahmedabad

ITA 880/AHD/2014

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9016 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 14-03-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 25-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VILAS V SHINDE
• Keywords: Reasonable cause
• Section: 143(3); 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI KUNDAN TEJRAM JAIN, C - 202, RATNADEEP - 2, SATELITE, AHMEDABAD PAN: AASPJ 4478 P (APPELLANT) VS THE IT O , WARD - 7(2) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI VILAS V. SHINDE, SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 14 - 03 - 2 017 DATE OF PRONOUNCEMENT : 15 - 03 - 2 017 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THESE TWO ASSESSEE S APPEAL S FOR A. Y. 20 09 - 10 & 2010 - 11 , AR I SE FROM ORDER OF THE CIT(A) - XXI, AHMEDABAD DATED 26 - 12 - 2013 & 03 - 12 - 2013 IN APPEAL NOS. CIT(A) - XXI/138/13 - 14 &. CIT(A) - XXI/WD. I T A NO S . 879 & 880 / A HD/20 14 A SS E SSMENT YEAR 20 09 - 10 & 2010 - 11 I.T.A NO. 879 & 880 /AHD/20 14 A.Y. 20 09 - 1 0 & 2010 - 11 PAGE NO SHRI KUNDAN TEJRAM JAIN VS. IT O 2 7(2)338/12 - 13 , IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. AT THE TIME OF HEARING, NONE APPEARED ON BEH ALF OF THE APPELLANT - ASSESSEE. LAST NOTICE OF HEARIN G WAS SENT TO THE ASSESSEE ON 09/01/2017 FIXING THE DATE OF HEARING ON 14/03/2017 AT THE ADDRESS INDICATED IN COLUMN NO. 10. DESPITE THIS, THE ASSESSEE REMAIN ED UNREPRESENTED. IT IS FURTHER SEEN THAT THE SAID NOTICE HAS NOT COME BACK UNSERVED. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSESSEE OR PETITION SEEKING TIME, IT CAN BE SAF ELY 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 P LAN 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 REASONABLE CAUSE FOR NON - REPRESENTATION ON THE DAT E OF HEARING, IT WOULD BE AT LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER. I.T.A NO. 879 & 880 /AHD/20 14 A.Y. 20 09 - 1 0 & 2010 - 11 PAGE NO SHRI KUNDAN TEJRAM JAIN VS. IT O 3 4. IN THE RESULT, BOTH THE APPE AL S OF THE ASSESSEE ARE DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 15 - 03 - 201 7 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 15 /03 /2017 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,