Shri Rajendra J. Patel, Ahmedabad V. The Income Tax Officer, Ward-7(2)(4), Ahmedabad

ITA 963/AHD/2017

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 5365 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 20-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T C MEENA
• Keywords: Reasonable cause
• Section: 201

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, SMC BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND MS MADHUMITA ROY, JUDICIAL MEMBER ./ ITA NO. 963/AHD/2017 & / ASSTT. YEAR: 2012 - 2013 SHRI RAJENDRA J. PATEL, A - 11 , TULSHI BUNGLOW, SARDAR PATEL CHOWK , KRISHNAGAR, NARODA, AHMEDABAD - 382345 PA N: AJFPP0038D VS . INCOME TAX OFFICER, WARD - 7(2 ) (4) , AHMEDABAD (APPLICANT) (RESPONENT) ASSESSEE BY : NONE REVENUE BY : SHRI T.C MEENA , SR. DR / DATE OF HEARING : 26 / 10 / 201 8 / DATE OF PRONOUNCEMENT: 26 / 10 /201 8 / O R D E R PER MS MADHUMITA ROY, JUDICIAL MEMBER : THE INSTANT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE BEFORE US AGAINST THE ORDER DATED 23/01/2017 , PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (A PPEALS) - 7, AHMEDABAD, FOR THE ASSESSMENT Y EAR 2012 - 2013 . 2. AT THE TIME OF HEARING OF THE INSTANT APPEAL, NONE APPEARED ON BEHALF OF THE ASSESSEE, NEITHER ANY ADJOURNMENT HAS BEEN SOUGHT FOR. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED TO PROCEED WITH THE MATTER. ITA NO. 963/AHD/2017 A.Y. 2012 - 2013 2 3. 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). 4. 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 DATE OF HEARING, IT WOULD BE AT LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 26 /10/2018 AT AHMEDABAD. - SD - - SD - ( WASSEM AHMED ) ACCOUTANT MEMBER ( MS MADHUMITA ROY ) JUDICIAL MEMBER TRUE COPY AHMEDABAD; DATED 26 / 10 /201 8 MANISH / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , / DR, ITAT, 6. / GUARD FILE . / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD