Shri Pankajbhai Haribhai Patel, Ahmedabad V. The ACIT, Central Circle-1(4), Ahmedabad

ITSSA 425/AHD/2013

• Counselvise Citation: [2017] 122 COUNSELVISE.COM (IT) 2956 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 20 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 01-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 01-03-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 11-11-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: SHR I R. P. TOLANI , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI PANKAJBHAI HARIBHAI PATEL, B/204, VASANT VIHAR PART - 2, DAFNALA, SHAHIBAUG, NR. MOHAN CINEMA, AHMEDABAD PAN: AHFPP2192Q (APPELLANT) VS THE A CIT, CIRCLE - 1(4 ), AHMEDABAD (RESPONDENT) REVENUE BY : S H RI JAMES KURIAN , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 01 - 03 - 2 017 DATE OF PRONOUNCEMENT : 01 - 03 - 2 017 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS AS SESSEE S APPEAL FOR A.Y. 2010 - 11 , AR ISES FRO M ORDER OF THE CIT(A) - I, AHMEDABAD DATED 05 - 09 - 2013 IN APPEAL NO. CIT(A) - I / CC.1(4)/035/2013 - 14 , IN PROCEEDINGS UNDER SECT ION 143(3) R.W.S. 153C OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . I T (SS) A NO . 425 / A HD/20 13 A SS ESSMENT YEAR 2010 - 11 I.T. (SS) A NO. 425 /AHD/20 13 A.Y. 2010 - 11 PAGE NO PANKAJBHAI HARIBAI PATEL VS. A CIT 2 2. AT THE TIME O F HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT - ASSESSEE. O N PREVIOUS OCCASION, I.E. ON 21/11 /2016 ALSO ASSESSEE DID NOT APPEAR. LAST NOTICE OF HEARIN G WAS SENT TO THE ASSESSEE ON 21 /11 /2016 FIXING THE DATE OF HEARING ON 01/03/2017 AT THE ADDRESS INDIC ATED IN COLUMN NO. 10. DESPITE THIS, THE ASSE SSEE REMAINED UNREPRESENTED. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSESSEE OR PETITION SEEKING TIME, IT CAN BE SAFELY PRESUME D 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 APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 01 - 03 - 201 7 SD/ - SD/ - ( R.P. TOLANI ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 01 /03 /2017 I.T. (SS) A NO. 425 /AHD/20 13 A.Y. 2010 - 11 PAGE NO PANKAJBHAI HARIBAI PATEL VS. A CIT 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/ , / ,