Smt. Sarita S. Gupta, Ahmedabad V. The Dy.CIT, Central Circle-2(2), Ahmedabad

ITSSA 97/AHD/2016

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 3621 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 12 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 12-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 30-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SHR I S.S. GODARA , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SMT. SARITA S. GUPTA, C - 701, DHANANJAY TOWER, SATELLITE, AHMEDABAD PAN: ACVPG1722G (APPELLANT) VS THE D CIT, CIRCLE - 2(2) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI PRASOON KABRA , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 06 - 02 - 2 018 DATE OF PRONOUNCEMENT : 12 - 02 - 2 018 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THESE FOUR ASSESSEE S APPEAL S FOR A. Y. 2008 - 09 TO 2011 - 12 , ARI SE FROM ORDER OF THE CIT(A) - 12, AHMEDABAD DATED 29 - 09 - 2 015 , IN PROCEEDINGS UNDER SECTION 153(A ) R.W.S. 143(3) & 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT - ASSESSEE. N OTICE OF HEARING DATED 08/01/2018 WAS SENT TO THE ASSESSEE FIXING THE DATE OF HEARING ON 06/02/2018 AT THE ADDRESS INDICATED IN COLUMN NO. 10 . DESPITE THIS, THE ASS ESSEE REMAINED UNREPRESENTED . IN THE AFOREMENTIONED PECU LIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE I T (SS) A NO . 97 TO 99 & ITA NO. 768 / A HD/20 16 A .Y. 2008 - 09 TO 2011 - 12 I.T(SS). A NO. 97 TO 99 & ITA NO. 768 /AHD/20 16 A.Y. 2008 - 09 TO 2011 - 12 PAGE NO RACHAITA INFOSOFT PRIVATE LTD. VS. ACIT 2 ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSESSEE OR PETITION SEEKING TIME, IT CAN BE SAFELY PRESUMED THAT THE ASSESSE E IS NOT SERIOUS IN PURSUING HER APPEAL S FILED. ACCORDINGLY THE ONLY ALTERNATIVE LE FT IS TO DISMISS THE APPEAL S 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. BEFOR E 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, ALL FOUR APPE AL S OF THE ASSESSEE ARE DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 12 - 02 - 201 8 SD/ - SD/ - ( S.S. GODARA ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 12 /02 /2018 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,