Shri Ishwarbhai Ambalal Prajapati, Ahmedabad V. The Income Tax Officer, Ward-6(2), Ahmedabad

ITSSA 211/AHD/2015

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5256 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 3 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 23-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2004-2005
• Appeal Filed On: 20-07-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K DEV
• Keywords: Reasonable cause

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR I.T(SS).A. NO. 211/AHD/2015 ( / ASSESSMENT YEAR : 2004-05) ISHWARBHAI AMBALAL PRAJAPATI 43, VAIBHAV BUNGLOW VIBHAG-3, NEAR GULAB TOWER, SOLA ROAD, AHMEDABAD - 380013 / VS. I.T.O. WARD 6 (2), AHMEDABAD / / PAN/GIR NO. : ALWPP0878Q ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI S. K. DEV, SR. D.R. / DATE OF HEARING 22/10/2018 !'# / DATE OF PRONOUNCEMENT 23/10/2018 / 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 COMMISSIONER OF I NCOME TAX (APPEALS)-4, AHMEDABAD (CIT(A) IN SHORT), DATED 2 6.05.2015 ARISING IN THE PENALTY ORDER DATED 27.03.2014 PASSED BY THE ASSESSING OFFICER IT(SS)A NO.211/AHD/15 [ISHWARBHAI A. PRAJAPATI] A.Y. 2004-05 - 2 - (AO) UNDER S. 271(1)(C) OF THE INCOME TAX ACT, 1961 (THE ACT) CONCERNING ASSESSMENT YEAR 2004-05. 2. THE ASSESSEE IS AGGRIEVED BY IMPOSITION OF PENA LTY OF RS.2,69,443/- UNDER S.271(1)(C) OF THE ACT. 3. WHEN THE MATTER WAS CALLED FOR HEARING, NONE APP EARED. AN ADJOURNMENT LETTER DATED 18.10.2018 WAS HOWEVER FIL ED SEEKING ADJOURNMENT ON THE GROUND THAT THE REPRESENTATIVE O F THE ASSESSEE IS NOT AVAILABLE ON ACCOUNT OF BEING OUT OF STATION DU E TO PERSONAL REGARDS. IT IS SEEN FROM THE RECORDS THAT THE MATT ER WAS FIRST LISTED ON 24.11.2017 AND THEREAFTER WAS ON 15.03.2018. AT TH E REQUEST OF THE LEARNED AR, THE MATTER WAS AGAIN LISTED FOR HEARING ON 08.05.2018. THE MATTER WAS AGAIN RE-FIXED FOR HEARING ON 26.07. 2018 AND THEREAFTER ADJOURNED YET AGAIN FOR TODAY AT THE REQ UEST OF THE LEARNED AR FOR THE ASSESSEE. THUS, IT IS OBVIOUS THAT ADJO URNMENT HAS BEEN LIBERALLY GRANTED AS AND WHEN DESIRED. HOWEVER, TH E ASSESSEE HAS APPARENTLY APPROACHED THE ENTIRE PROCEEDINGS IN A V ERY CASUAL MANNER ON VAGUE REASONS FOR ADJOURNMENT WITHOUT ANY CORROB ORATION. IN THE GIVEN CIRCUMSTANCES, WE DO NOT FIND ANY REASONABLE CAUSE ON THE PART OF THE ASSESSEE TO ENTERTAIN FURTHER REQUEST OF ADJ OURNMENT. WE ARE APPALLED BY THE HAPLESS AND NEGLIGENT ATTITUDE OF T HE ASSESSEE. THE FLIPPANT ATTITUDE OF THE ASSESSEE FORCES US TO CONC LUDE THAT THE ASSESSEE IN NOT INTERESTED IN PROSECUTING ITS APPEAL. THERE FORE, WE ARE LEFT WITH IT(SS)A NO.211/AHD/15 [ISHWARBHAI A. PRAJAPATI] A.Y. 2004-05 - 3 - NO OPTION BUT TO DECLINE THE ADJOURNMENT AND DISMIS S THE APPEAL FOR WANT OF PROSECUTION. FOR THIS PURPOSE, WE RELY UPO N THE DECISIONS OF THE CO-ORDINATE BENCHES IN CASE OF COMMISSIONER OF INCOME TAX VS. MULTI PLAN INDIA (P)LTD.; 38 ITD 320 (DEL) AND ESTA TE OF LATE TUKOJIRAO HOLKAR VS. CWT: 223 ITR 480 (M.P.). 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMA R KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 23/10/2018 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT 4 ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 / 5 *+#4 56) THIS ORDER PRONOUNCED IN OPEN COURT ON 23/10/2018