The Surendranagar Mercantile Co-op Bank Ltd, Surendranagar V. The Deputy Commissioner Of Income Tax, Surendranagar Circle, Surendranagar

ITA 990/RJT/2010

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4274 (ITAT-RAJKOT)
• Duration Of Justice: 8 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 22-01-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARVIND N SONTAKKE
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR ./ I.T.A. NO. 990/RJT/2010 ( ASSESSMENT YEAR : 2007-08) THE SURENDRANAGAR MERCANTILE CO-OP. BANK LTD. (NOW ADARSH CO-OP. BANK LTD.), MUNI THOBHAN MARG, SURENDRANAGAR / VS. THE DY. C.I.T., SURENDRANAGAR CIRCLE, SURENDRANAGAR ./ ./ PAN/GIR NO. : AAAAT1195J ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI ARVIND N. SONTAKKE, SR. D.R. DATE OF HEARING 16/07/2018 !'# / DATE OF PRONOUNCEMENT 02/08/2018 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE CIT(A)-XVI, AHMED ABAD (CIT(A) IN SHORT), DATED 18.03.2010 ARISING IN THE ASSESSME NT ORDER DATED 24.12.2009 PASSED BY THE ASSESSING OFFICER (AO) UND ER S. 143(3) R.W.S. 148 OF THE INCOME TAX ACT, 1961 (THE ACT) CO NCERNING AY 2007- 08. ITA NO. 990/RJT/10 [THE SURENDRANAGAR MERCANTILE CO -OP. BANK LTD. VS. DCIT] A.Y. 2007-08 - 2 - 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHA LF OF THE APPELLANT- ASSESSEE. NONE APPEARED FOR ASSESSEE ON EARLIER O CCASION ALSO WITHOUT ANY INTIMATION. NOTICE WAS ISSUED TO THE ASSESSEE AS PER ADDRESS FURNISHED IN FORM NO.36. IT WAS THE BOUNDEN DUTY O F THE ASSESSEE TO MOVE REVISED APPEAL MEMO (FORM NO.36) IN TERMS OF R ULE 9A OF INCOME TAX (APPELLATE TRIBUNAL) RULES 1963. THE A SSESSEE HAS FAILED TO DO SO. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY REPRESENTATION ON B EHALF OF THE ASSESSEE OR PETITION SEEKING TIME, IT CAN BE PRESUMED THAT T HE 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 COMMISSION ER OF INCOME TAX VS. MULTI PLAN INDIA (P)LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT: 223 ITR 480 (M.P.). 3. BEFORE PARTING, IT WOULD BE APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE EXISTED A REASO NABLE CAUSE FOR NON-REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY, IF SO ADVISED, TO SEEK FOR A RECALL OF THIS ORDER. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED IN LIMINE . SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMA R KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 02/08/2018 TRUE COPY S. K. SINHA COPY OF THE ORDER FORWARDED TO:- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. THIS ORDER PRONOUNCED IN OPEN COURT ON 02/08/20 18 ITA NO. 990/RJT/10 [THE SURENDRANAGAR MERCANTILE CO -OP. BANK LTD. VS. DCIT] A.Y. 2007-08 - 3 - 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITA T, RAJKOT