Shri Hardayal T. Manshani, Ahmedabad V. The Dy. CIT, Central Circle-2(1), Ahmedabad

ITSSA 464/AHD/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2699 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 13-03-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 20-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I SANDEEP GOSAIN , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI HARDAYAL T. MANSHANI , C/O KETAN H. SHAH, ADVOCATE, 903, SAPPHIRE COMPLEX, C.G. ROAD, NAVRANGPURA, AHMEDABAD PAN: AHDPM7277K (APPELLANT) VS THE DEPUTY CIT , CENTRAL CIRCLE - 2(1) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI VIDHYUT TRIVEDI , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 12 - 0 3 - 2 020 DATE OF PRONOUNCEMENT : 13 - 03 - 2 020 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT (A) - 6, AHMEDABAD ON 30 - 12 - 2016 . THE APPEAL WAS LISTED FOR HEARING ON 27 - 01 - 2020 . NOTICE OF HEARING WAS SENT BY RPAD. NEITHER THE ASSESSEE N OR ANYBODY - ELSE ON HIS BEHALF HAS APPEARANCE ON THE DATE OF HEARING . THE ASSESSEE HAS FAILED TO SUBSTANTIATE THE GENUINENESS OF CLAIM WITH RELEVANT EVIDENCES BEFORE THE LD. CIT(A). PERUSAL OF THE ORDER OF CIT (A) SHOWS THAT ALL THE ISSUES RAISED BY THE A SSESSEE AND THE SUBMISSION MADE I T (SS) A NO . 464 / A HD/20 17 A SS ESSMENT YEAR 2013 - 14 I.T (SS) .A NO. 464 /AHD/20 17 A.Y. 2013 - 14 PAGE NO SHRI HARDAYAL T. MANSHANI VS. DEPUTY CIT 2 BY HIM IN SUPPORT THEREOF HAVE DULY BEEN CONSIDERED BY THE CIT(A). NO MATERIAL HAS BEEN PLACED BEFORE US TO REBUT THE FINDINGS RECORDED BY THE CIT (A). IN THE ABSENCE OF ANY MATERIAL TO REBUT THE REASONING GIVEN BY THE CIT (A) IN SUPPORT OF THE CONCLUSION REACHED BY HIM, WE HAVE NO ALTERNATIVE EXCEPT TO DISMISS THE APPEAL FILED BY THE ASSESSEE. WE ORDER ACCORDINGLY. THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 13 - 03 - 20 20 SD/ - SD/ - ( SANDEEP GOSAIN ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 13 /03 /2020 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,