Shyam Enterprises, Ahmedabad V. The Dy.CIT.,Circle-9, Ahmedabad

ITSSA 25/AHD/2008

• Counselvise Citation: [2010] 124 COUNSELVISE.COM (IT) 8760 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 26 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 21-12-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 21-12-2010
• Assessment Year: misc
• Appeal Filed On: 25-01-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Reasonable cause; Block assessment
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD (BEFORE S/SHRI BHAVNESH SAINI, JM AND A. N. PAHUJA, AM) IT (SS) A NO.25/AHD/2008 BLOCK PERIOD: 01-04-1985 TO 31-03-1995 SHYAM ENTERPRISES, 1-2, SIJAN SOCIETY, OPP. E. S. I. C. STAFF COLONY, MANEK BAUG, AHMEDABAD VS THE DCIT, CIRCLE-9 AHMEDABAD PA NO. S 326 S (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI ANIL KUMAR, DR O R D E R PER BHAVNESH SAINI, JM: THIS FIRST APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF DCIT, CIRCLE-9, AH MEDABAD DATED 26-12-2007 U/S 158BC READ WITH SECTION 143(3) AND 2 54 OF THE IT ACT FOR THE ABOVE BLOCK PERIOD. 2. IN THIS CASE BLOCK ASSESSMENT WAS FINALIZED U/S 158 BC READ WITH SECTION 143(3) ON 30-09-1996 ON TOTAL INCOME O F RS.68,81,756/-. HOWEVER, ITAT, AHMEDABAD BENCH VIDE ORDER DATED 02 -01-2006 SET ASIDE THE ASSESSMENT ORDER AND RESTORED THE MATTER TO THE FILE OF THE AO WITH DIRECTION TO MAKE THE ASSESSMENT AFRESH AFT ER GIVING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE AO ACCORDINGLY RE- FIXED THE MATTER FOR HEARING. STATUTORY NOTICES WER E ISSUED TO THE ASSESSEE ASKING EXPLANATION OF THE ASSESSEE ON THE INCRIMINATING MATERIALS. HOWEVER, THE ASSESSEE DID NOT FILE ANY STATEMENT/EXPLANATION. DETAILED SHOW CAUSE NOTICE W AS FURTHER IT(SS) A NO.25/AHD/2008 SHYAM ENTERPRISES VS DCIT, CIRCLE-9, AHMEDABAD 2 ISSUED BUT, THE ASSESSEE DID NOT FILE ANY REPLY AND ALSO DID NOT ATTEND THE PROCEEDINGS PERSONALLY. LATER ON, WRITTEN REPLY DATED 01-12-2007 RECEIVED BY THE AO ON 10-12-2007 WAS FILED. THE AO CONSIDERING THE NON-COMPLIANCE ON THE PART OF THE ASSESSEE AND NO S PECIFIC EXPLANATION FROM THE SIDE OF THE ASSESSEE, RE-CONSI DERED THE ISSUE AGAIN AND REFRAMED THE PRESENT ASSESSMENT AND DETER MINED THE INCOME AT THE SAME AMOUNT. 3. NOTICE WAS ISSUED TO THE ASSESSEE THROUGH REGIST ERED POST AT THE CORRECT ADDRESS GIVEN IN THE APPEAL PAPERS BY T HE ASSESSEE. THE POSTAL AUTHORITIES RETURNED THE REGISTERED COVER/EN VELOPE CONTAINING THE NOTICE WITH THE REMARKS NC (NOT CLAIMED). IT WOULD, THEREFORE, SHOW THAT THE ASSESSEE DID NOT ACCEPT THE NOTICE AT THE CORRECT ADDRESS AND HAS NO INTEREST IN PROSECUTING THE APPE AL. THE APPEAL OF THE ASSESSEE IS, THEREFORE, LIABLE TO BE DISMISSED BY FOLLOWING THE DECISION OF ITAT DELHI BENCH IN THE CASE OF CIT VS MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL). ACCORDINGLY, THE APP EAL OF THE ASSESSEE IS DISMISSED IN LIMINE. HOWEVER, THE ASSESSEE IS AT LIBERTY TO MOVE FOR RECALLING OF THE ORDER BY SHOWING REASONABLE CAUSE FOR FAILURE TO APPEAR ON THE DATE OF HEARING. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 21 -12-2010. SD/- SD/- (A. N. PAHUJA) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 21-12-2010 LAKSHMIKANT/- IT(SS) A NO.25/AHD/2008 SHYAM ENTERPRISES VS DCIT, CIRCLE-9, AHMEDABAD 3 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DEPARTMENTAL REPRESENTATIVE, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD