Arvind Kantilal Shah, JAMNAGAR V. The Assistant Commissioner of Income Tax, Circle-3, JAMNAGAR

ITA 955/RJT/2009

• Counselvise Citation: [2011] 119 COUNSELVISE.COM (IT) 6837 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 10 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 27-07-2011
• Assessment Year: 2002-2003
• Appeal Filed On: 02-09-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N R SONI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI A.L. GEHLOT (AM) AND SHRI N.R.S. GANESA N (JM) I.T.A. NO.955/RJT/2009 (ASSESSMENT YEAR 2002-03) SHRI ARVIND KANTILAL SHAH VS THE ACIT, CIR.3 5 TH FLOOR, CITY POINT JAMNAGAR OPP TOWN HALL, JAMNAGAR PAN : AJBPS3131J (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SHRI NR SONI O R D E R PER N.R.S. GANESAN, JM THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF CIT(A), JAMNAGAR DATED 02-07-2009 CONFIRMING THE PENALTY LE VIED U/S 271(1)(C) FOR THE ASSESSMENT YEAR 2002-03. 2. THE APPEAL WAS FIXED FOR HEARING ON VARIOUS DATE S. HOWEVER, THE SAME WAS ADJOURNED AT THE REQUEST OF THE ASSESSEE. FINA LLY IT WAS FIXED ON 27-07- 2011. THE ASSESSEE, THROUGH HIS REPRESENTATIVE, FI LED AN APPLICATION FOR ADJOURNMENT ON THE GROUND THAT THE MISCELLANEOUS AP PLICATION NO.19/RJT/2011 FOR RESTORATION OF THE APPEAL FILED AGAINST THE QUANTUM ORDER WAS FIXED ON 22-07- 2011 AND THEREAFTER IT WAS NOT REFIXED. ON VERIFIC ATION IT APPEARS THAT THE ASSESSEE FILED MISCELLANEOUS APPLICATION NO.19/RJT/ 2011 FOR RESTORATION OF THE APPEAL AGAINST THE QUANTUM ORDER AND AT THE REQUEST OF THE ASSESSEE THE SAID ITA NO.955/RJT/2009 2 MISCELLANEOUS APPLICATION WAS ADJOURNED TO 02-09-20 11. THEREFORE, IT IS NOT CORRECT TO SAY THAT THE MISCELLANEOUS APPLICATION W AS NOT REFIXED SO FAR. THE ASSESSEE BY MISLEADING THE TRIBUNAL IS MAKING AN AT TEMPT TO DRAG THE PROCEEDINGS ONE WAY OR THE OTHER. THEREFORE, IT AP PEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. WHATEVER MAY BE THE REASONS, BY KEEPING THE PROVISIONS OF RULE 24 OF INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963 IN MIND, THIS APPEAL OF THE ASSESSEE IS DISMISSED FOR NON PR OSECUTION. HOWEVER, IT IS MADE VERY CLEAR THAT IT IS OPEN TO THE ASSESSEE TO MOVE THIS TRIBUNAL FOR RECALLING THIS ORDER PROVIDED THE ASSESSEE ESTABLISHES THAT T HERE WAS SUFFICIENT CAUSE FOR THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 27-07-2011. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 29-07-2011. SD/- SD/- (A.L. GEHLOT) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER RAJKOT, DT : 29 TH JULY, 2011 PK/- COPY TO: 1. ASSESSEE 2. REVENUE 3. THE CIT(A), JAMNAGAR 4. THE CIT, JAMNAGAR 5. THE DR, I.T.A.T., RAJKOT (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT