The Kalol Urban Co.Op. Bank Ltd.,, Kalol v. The Income Tax Officer, Ward-2,, Godhra

ITA 1496/AHD/2014 | 2004-2005
Pronouncement Date: 09-11-2017 | Result: Dismissed

Appeal Details

RSA Number 149620514 RSA 2014
Assessee PAN AAAAT1288Q
Bench Ahmedabad
Appeal Number ITA 1496/AHD/2014
Duration Of Justice 3 year(s) 5 month(s) 24 day(s)
Appellant The Kalol Urban Co.Op. Bank Ltd.,, Kalol
Respondent The Income Tax Officer, Ward-2,, Godhra
Appeal Type Income Tax Appeal
Pronouncement Date 09-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 09-11-2017
Date Of Final Hearing 19-07-2017
Next Hearing Date 19-07-2017
First Hearing Date 19-07-2017
Assessment Year 2004-2005
Appeal Filed On 15-05-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SHR I MAHAVIR PRASAD JUDICIAL MEMBER AND SHRI AMARJIT SINGH ACCOUNTANT MEMBER THE KALOL URBAN CO - OP. BANK LTD. BANK BUILDING GOHYA BAZAR KALOL - 389330 PAN: AAAAT 1288 Q (APPELLANT) VS THE IT O WARD - 2 GODHRA (RESPONDENT) REVENUE BY : S H RI PRASOON KABRA SR. D . R. ASSES SEE BY: NONE DATE OF HEARING : 08 - 11 - 2 017 DATE OF PRONOUNCEMENT : 09 - 11 - 2 017 / ORDER P ER : AMARJIT SINGH ACCOUNTANT MEMBER : - THIS ASSESSEE S APPEAL FOR A. Y. 2004 - 05 AR I SE S FROM ORDER OF THE CIT(A) - V I BARODA DATED 03 - 02 - 2 014 IN PROCEEDINGS UNDER SECTION 143(3) R.W.S. 147 OF THE INCOME TAX ACT 1961; IN SHORT THE ACT . I T A NO . 1496 / A HD/20 14 A S SESSMENT YEAR 200 4 - 05 I.T.A NO. 1496 /AHD/20 14 A.Y. 2004 - 05 PAGE NO THE KALOL URBAN CO - OP. BANK LTD. VS. IT O 2 2. AT THE TIME OF HEARING NONE APPEARED ON BEH ALF OF THE APPELLANT - ASSESSEE. L AST OPPORTUNITY OF H EARIN G ON 08 /11 /2017 WAS GIVEN AFTER INTIMATING BOTH THE LEARNED REPRESENTATIVES . DESPITE THIS THE ASSESSEE REMAINED UNREPRESEN TED . 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 PRESUMED 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 TRI BUNALS 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 REA SONABLE 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 APPE AL OF THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 09 - 11 - 201 7 SD/ - SD/ - ( MAHAVIR PRASAD ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 09 /11 /2017 I.T.A NO. 1496 /AHD/20 14 A.Y. 2004 - 05 PAGE NO THE KALOL URBAN CO - OP. BANK LTD. VS. IT O 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/ /