Shree Kotyark Credit Co. Op. Society Ltd.,, Kheda v. The Income Tax Officer, Ward-5,, Nadiad

ITA 2707/AHD/2016 | 2013-2014
Pronouncement Date: 28-11-2017 | Result: Dismissed

Appeal Details

RSA Number 270720514 RSA 2016
Assessee PAN AAAAS1778C
Bench Ahmedabad
Appeal Number ITA 2707/AHD/2016
Duration Of Justice 1 year(s) 1 month(s) 9 day(s)
Appellant Shree Kotyark Credit Co. Op. Society Ltd.,, Kheda
Respondent The Income Tax Officer, Ward-5,, Nadiad
Appeal Type Income Tax Appeal
Pronouncement Date 28-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 28-11-2017
Assessment Year 2013-2014
Appeal Filed On 19-10-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH BEFORE: SHR I MAHAVIR PRASAD JUDICIAL MEMBER AND SHRI AMARJIT SINGH ACCOUNTANT MEMBER SHREE KOTYARK CREDIT CO - OP. SOCIETY LTD. GANESH POLE SANTH BAZAR NADIAD DIST. KHEDA - 387001 PAN: AAAAS1778C (APPELLANT) VS THE IT O WARD - 5 NADIAD (RESPONDENT) REVENUE BY : S H RI JAMES KURIAN SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 24 - 11 - 2 017 DATE OF PRONOUNCEMENT : 28 - 11 - 2 017 / ORDER P ER : AMARJIT SINGH ACCOUNTANT MEMBER : - THIS ASSESSEE S APPEAL FOR A . Y. 2013 - 14 AR I SES FROM ORDER OF THE CIT(A) - 2 VADODARA DATED 12 - 07 - 2016 IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT 1961; IN SHORT THE ACT . I T A NO . 2707 / A HD/20 16 A SS ESSMENT YEAR 2013 - 14 I.T.A NO. 2707 /AHD/20 16 A.Y. 2013 - 14 PAGE NO KOTYARK CREDIT CO - OP. SOCIETY VS. IT O 2 2. AT THE TIME OF HEARING NONE APPEARED ON BEH ALF OF THE APPELLANT - ASSESSEE. LAST NOTICE OF HEARIN G WAS SENT TO THE ASSESSEE ON 16/10 /2017 FIXING THE DATE OF HEARING ON 24/11 /2017 AT THE ADDRESS INDICATED IN COLUMN NO. 10. DESPITE THIS THE ASSESSEE REMAINED UNREPRESENTED. IT IS FURTHER SEEN THAT THE SAID NOTICE HAS NOT COME BACK UNSERVED. IN TH E 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 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. BEFORE 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 THE APPE AL OF THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 28 - 11 - 201 7 SD/ - SD/ - ( MAHAVIR PRASAD ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 28 /11 /2 017 I.T.A NO. 2707 /AHD/20 16 A.Y. 2013 - 14 PAGE NO KOTYARK CREDIT CO - OP. SOCIETY 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/ /