Dharti Proteins Ltd., Ahmedabad V. The ACIT.,Cent.Circle-2(4), Ahmedabad

ITSSA 452/AHD/2012

• Counselvise Citation: [2016] 122 COUNSELVISE.COM (IT) 2481 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 23 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 18-10-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 18-10-2016
• Assessment Year: 2002-2003
• Appeal Filed On: 25-09-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD , , BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER SL. NO(S) IT(SS)A NO(S) ASSESSMENT YEAR(S) APPEAL(S) BY APPELLANT VS. RESPONDENT APPELLANT RESPONDENT 1. 452/AHD/2012 2002-03 DHARTI PROTEINS LTD. (FORMERLY KNOWN AS DEVIKA PROTEINS LTD.) 203, ABHIJIT-I MITHAKHALI SIX ROAD NAVRANGURA AHMEDABAD-380 009 PAN AAACD 6594D THE ACIT CENTRAL CIRCLE- 2(4) AHMEDABAD 2. 453/AHD/2012 2003-04 -DO-ASSESSEE -DO-REVENUE 3. 454/AHD/2012 2004-05 -DO- -DO- 4. 455/AHD/2012 2005-06 -DO- -DO- 5. 456/AHD/2012 2006-07 -DO- -DO- 6. 457/AHD/2012 2007-08 -DO- -DO- ASSESSEE BY : NONE REVENUE BY : SHRI SANJAY AGRAWAL, CIT-DR !' / DATE OF HEARING 18/10/2016 #$%&!' / DATE OF PRONOUNCEMENT 18/10/2016 / O R D E R PER BENCH : THIS BUNCH OF CAPTIONED APPEALS BY THE ASSESSEE A RE DIRECTED AGAINST THE SEPARATE ORDERS OF THE COMMISSIONER OF INCOME IT(SS)A NOS.452 TO 457/AHD/2012 DHARTI PROTEINS LTD. VS. ACIT ASST.YEARS 2002-03 TO 2007-08 - 2 - TAX(APPEALS)-III, AHMEDABAD DATED 25/01/2011 AND/OR 16/11/2010 PASSED FOR VARIOUS ASSESSMENT YEARS (AYS) FROM 20 02-03 TO 2007-08. 2. AT THE TIME OF HEARING, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. LAST N OTICE OF HEARING WAS SENT TO THE ASSESSEE ON 05/10/ 2016 FIXING THE DATE OF HEARING ON 18/10/2016 AT THE ADDRESS INDICATED I N COLUMN NO.10. DESPITE THIS, THE ASSESSEE REMAINED UNREPRESENTED. IT IS FURTHER SEEN THAT THE SAID NOTICE HAS NOT COME BACK UNSERVED. IN T HE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN TH E ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSESSEE OR PETITIO N SEEKING TIME, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEALS FILED. ACCORDINGLY THE ONLY ALTERNATIVE L EFT IS TO DISMISS THE APPEALS OF THE ASSESSEE IN LIMINE . SUPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNALS IN COMMISSIONER OF INCOME TAX VS. MULTI P LAN INDIA (P)LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT: 223 ITR 480 (M.P.). 3. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT I N CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON-R EPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY IF SO ADVIS ED TO PRAY FOR A RECALL OF THIS ORDER. THE SAID ORDER WAS PRONOUNCED ON THE D ATE OF HEARING IN THE OPEN COURT. IT(SS)A NOS.452 TO 457/AHD/2012 DHARTI PROTEINS LTD. VS. ACIT ASST.YEARS 2002-03 TO 2007-08 - 3 - 4. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A RE DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 18/10 /2016 SD/- SD/- () () (RAJPAL YADAV) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 18/ 10 /2016 ,..,.../ T.C. NAIR, SR. PS ! ' / COPY OF THE ORDER FORWARDED TO : 1. ./0 / THE APPELLANT 2. 1/0 / THE RESPONDENT. 3. 234' 5' / CONCERNED CIT 4. 5' ( . ) / THE CIT(A)-III, AHMEDABAD 5. 678'34 , ..34& , .2 / DR, ITAT, AHMEDABAD 6. 8: / GUARD FILE. / BY ORDER, 16'' //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION ..18.10.16 (COVERED CASE-38 ITD) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 18.10.2016 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.19.10.2016 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 19.10.2016 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER