Ratilal Dahyalal Patel, Kalol V. ITO, Ward-(4), Mehsana

ITA 901/AHD/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2398 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 10-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N K GOYAL
• Section: 143(3); 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 RATILAL DAHYALAL PATEL, MANSA ROAD, NARDIPUR, KALOL (GUJARAT) PAN: AJWPP4941J (APPELLANT) VS THE IT O , WARD - 4 , ME HS H ANA (RESPONDENT) REVENUE BY : S H RI N.K. GOYAL , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 26 - 11 - 2 019 DATE OF PRONOUNCEMENT : 27 - 11 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS ASSESSEE S APPEAL FOR A.Y. 2013 - 14 , ARI SES FROM ORDER OF THE CIT(A), GANDHINAGAR, AHMEDABAD DATED 02 - 01 - 2 018 , 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 BEHALF OF T HE APPELLANT - ASSESSEE. LAST OPPORTUNITY OF HEARIN G WAS GIVEN TO THE ASSESSEE FIXING THE DATE OF HEARING ON 26/11/2019 . DESPITE THIS, THE ASSE SSEE REMAINED UNREPRESENTED. 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 SAFELY I T A NO . 90 1 / A HD/20 18 A SSESSMENT YEAR 2013 - 14 I.T.A NO. 90 1 /AHD/20 18 A.Y. 2013 - 14 PAGE NO RATILAL DAHYALAL PATEL VS. IT O 2 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 C OMMISSIONER 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 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. 4. IN THE RESULT, THE APPE AL OF THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 27 - 11 - 201 9 SD/ - SD/ - ( MAHAVIR PRASAD ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 27 /11 /2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,