Shri Mansingh S. Chaudhary, Gandhinagar v. The Income Tax Officer, Ward- 3, Gandhinagar

ITA 1576/AHD/2013 | 2008-2009
Pronouncement Date: 28-10-2016 | Result: Dismissed

Appeal Details

RSA Number 157620514 RSA 2013
Assessee PAN ADHPC7739C
Bench Ahmedabad
Appeal Number ITA 1576/AHD/2013
Duration Of Justice 3 year(s) 4 month(s) 30 day(s)
Appellant Shri Mansingh S. Chaudhary, Gandhinagar
Respondent The Income Tax Officer, Ward- 3, Gandhinagar
Appeal Type Income Tax Appeal
Pronouncement Date 28-10-2016
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted D
Tribunal Order Date 28-10-2016
Date Of Final Hearing 28-10-2016
Next Hearing Date 28-10-2016
Assessment Year 2008-2009
Appeal Filed On 29-05-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD .. !' BEFORE SHRI R.P. TOLANI JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA ACCOUNTANT MEMBER ./ I.T.A. NO.1576/AHD/2013 ( / ASSESSMENT YEAR : 2008-09) MANSINGH S.CHAUDHARY PROP.OF GEETA STORES PLOT NO.231 GUJ.HOUSING BOARD SECTOR-30 GANDHINAGAR / VS. THE INCOME TAX OFFICER WARD-3 GANDHINAGAR % ./ ./ PAN/GIR NO. : ADHPC 7739 C ( %( / APPELLANT ) .. ( )%( / RESPONDENT ) %(* / APPELLANT BY : NONE )%(+* / RESPONDENT BY : SHRI SAMIR VAKIL SR.DR + / DATE OF HEARING 28/10/2016 -./+ / DATE OF PRONOUNCEMENT 28/10/2016 / O R D E R PER PRADIP KUMAR KEDIA ACCOUNTANT MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-GANDHINAGAR [C IT(A) IN SHORT] DATED 07/05/2013 PERTAINING TO ASSESSMENT YEAR (AY) 2008-09. ITA NO.1576/AHD /2013 MANISINGH S. CHAUDHAR VS. ITO ASST.YEAR 2008-09 - 2 - 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE. ON PREVIOUS OCCASIONS I.E. ON 18/08/201 6 AND 21/09/2016 ALSO ASSESSEE DID NOT APPEAR. LAST NOTICE OF HEARING W AS SENT TO THE ASSESSEE ON 18/08/2016 FIXING THE DATE OF HEARING ON 21/09/ 2016 AT THE ADDRESS INDICATED IN COLUMN NO.10. DESPITE THIS THE ASSESSEE REMAINED UNREPRESENTED. IT IS FURTHER SEEN THAT THE SAID NOT ICE HAS NOT COME BACK UNSERVED. IN THE AFOREMENTIONED PECULIAR FACTS A ND CIRCUMSTANCES OF THE CASE IN THE ABSENCE OF ANY REPRESENTATION ON BEHAL F OF THE ASSESSEE OR PETITION SEEKING TIME IT CAN BE SAFELY PRESUMED T HAT 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 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. ITA NO.1576/AHD /2013 MANISINGH S. CHAUDHAR VS. ITO ASST.YEAR 2008-09 - 3 - 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS D ISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 28/10/2016 SD/- SD/- .. () ( ) ( R.P. TOLANI ) ( PR ADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 28/ 10 /2016 3.. .../ T.C. NAIR SR. PS !'#$%$' / COPY OF THE ORDER FORWARDED TO : 1. %( / THE APPELLANT 2. )%( / THE RESPONDENT. 3. 456 7 / CONCERNED CIT 4. 7 ( ) / THE CIT(A)-GANDHINAGR 5. 89:56 56/ 4 / DR ITAT AHMEDABAD 6. :< / GUARD FILE. / BY ORDER )8 //TRUE COPY// / ( DY./ASSTT.REGISTRAR) / ITAT AHMEDABAD 1. DATE OF DICTATION .. 28.10.16 (COVERED-CASE 38 IT D) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 28.10.16 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.28.10.16 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 28.10.16 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