Orient Spa Ltd., Gandhinagar V. The Dy. Commissioner of Income Tax, Central Circle-2(2), Ahmedabad

ITSSA 184/AHD/2016

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5441 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 2 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 01-10-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 09-09-2019
• Assessment Year: 2009-2010
• Appeal Filed On: 29-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 143(3); 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ORIENT SPA LTD. COMBAY SQUARE, GIDC ELECTRONIC ESTATE, GANDHINAGAR PIN - 380044 PAN: AAACO9963B (APPELLANT) VS THE DEPUTY CIT , CENTRAL CIRCLE - 2 ( 2) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI VINOD TANWANI , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 27 - 08 - 2 019 DATE OF PRONOUNCEMENT : 01 - 10 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS ASSESSEE S APPEAL FOR A.Y. 2009 - 10 , ARI SES FROM ORDER OF THE CIT(A) - 12, AHMEDABAD DATED 28 - 01 - 2 016 , IN PROCEEDINGS UNDER SECTION 143(3) R.W.S. 153(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL: - A. AS REGARDS TO DEMAND ON ACCOUNT OF SHARE APPLICATION MONEY (I) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE 'COMMISSIONER OF INCOME - TAX (APPEALS)' WHERE AN APPEAL IS FILED BEFORE THE I T (SS) A NO . 184 / A HD/20 16 A SS ESSMENT YEAR 2009 - 10 I.T (SS) .A NO. 184 /AHD/20 16 A.Y. 2009 - 10 PAGE NO ORIENT SPA LTD VS. DCIT 2 TRIBUNAL AGAINST THE ORDER OF COMMISSIO NER (APPEALS)) ERRED IN KEEPING THE ADDITION OF RS. 15,00,000/ - RECEIVED ON ACCOUNT OF SHARE APPLICATION MONEY. (II) THE ASSESSMENT ORDER IS CONTRARY TO THE PRINCIPALS OF NATURAL JUSTICE AND HENCE INVALID; 3. IT IS NOTICED THAT ASSESSEE HAS FILED AFORESAID APPEAL VIDE ITA NO. 184/AHD/2016 FOR ASSESSMENT YEAR 2009 - 10 ON 29 - 06 - 2016 AGAINST THE ORDER OF CIT(A) - 12 AHMEDABAD. IT IS NOTICED THAT THIS APPEAL WAS TIME BARRED BY 30 DAYS. THE DEFECT NOTICE TO REMOVE THE DEFECT IN FILING THE APPEAL WAS ISSU ED ON 29 TH JUNE, 2016. THEREAFTER, A NUMBER OF NOTICES VIDE DATED 27 - 02 - 2018, 19 - 04 - 2018, 30 - 05 - 2018,13 - 08 - 2018, 31 - 12 - 2018, 01 - 04 - 2019 AND 18 TH JULY, 2019 FOR HEARING WERE ISSUED. A NOTICE THROUGH DEPARTMENTAL REPRESENTATIVE WAS ALSO SERVED VIDE DATED 1 8 TH APRIL, 2016. IN ADDITION TO ABOVE, THE ASSESSEE HAS NOT ATTENDED THE HEARING ON A NUMBER OF TIMES FIXED IN THIS CASE. TO REMOVE THE DEFECT IN THE APPEAL, THE ASSESSEE HAS NOT FILED ANY CONDONATION APPLICATION WITH SUPPORTING MATERIAL TO EXPLAIN THE REASON FOR DELAY IN FILING THE INSTANT APPEAL. IN THE LIGHT OF THE ABOVE FACTS AND DELAY IN FILING THE APPEAL , IT IS CLEAR BECAUSE OF CASUAL APPROACH, THE ASSESSEE HAS FAILED TO SUBSTANTIATE THE REASON FOR DELAY IN FILING THE INSTANT APPEAL WITH RELEVAN T SUPPORTING MATERIAL. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 01 - 10 - 201 9 SD/ - SD/ - ( RAJPAL YADAV ) ( A MARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 01 / 10 /2019 I.T (SS) .A NO. 184 /AHD/20 16 A.Y. 2009 - 10 PAGE NO ORIENT SPA LTD VS. DCIT 3 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,