M/s. Samrat Builders, Gandhinagar V. DCIT, Gandhinagar Circle, Gandhinagar

ITA 963/AHD/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6320 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 16-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 143(3); 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M/S. SAMRAT BUILDERS PLOT NO. 1, V ASNA HADMATIYA GAM, BETWEEN SARGASAN TO SECTOR 4 ROAD, GANDHINAGAR PAN: ABPFS7655B (APPELLANT) VS THE DY. CIT, CIRCLE - 1, GANDHINAGAR CIRCLE, GANDHINAGAR (RESPONDENT) REVENUE BY : S H RI VIDH Y UT TRIVEDI , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 15 - 10 - 2 019 DATE OF PRONOUNCEMENT : 21 - 10 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUN TANT MEMBER : - THIS ASSESSEE S APPEAL FOR A.Y. 2014 - 15 , ARI SES FROM ORDER OF THE CIT(A) , GANDHINAGAR, AHMEDABAD DATED 08 - 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 APP EARED ON BEHALF OF T HE APPELLANT - ASSESSEE. O PPORTUNITY OF HEARING WAS GIVEN TO THE ASSESSEE FIXING THE DATE OF HEARING ON 15/10/2019 . DESPITE THIS, THE ASSE SSEE REMAINED UNREPRESENTED. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY I T A NO . 963 / A HD/20 18 A SSESSMENT YEAR 2014 - 15 I.T.A NO. 963 /AHD/20 1 8 A.Y. 2014 - 15 PAGE NO M/S. SAMRAT BUILDERS VS. DY. CIT 2 REPRESENTATION ON BEHALF OF THE ASSESSEE OR PETITION SEEKING TIME, 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 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. 4. IN THE RESULT, THE APPE AL OF THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 2 1 - 10 - 201 9 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 21 /10 /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/ , / ,