Ghanshyam Madhusudan Soni,, Arvalli v. ITO, Ward-1, , Modasa

ITA 296/AHD/2018 | 2009-2010
Pronouncement Date: 25-11-2019 | Result: Dismissed

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Appeal Details

RSA Number 29620514 RSA 2018
Assessee PAN AUWPS7976F
Bench Ahmedabad
Appeal Number ITA 296/AHD/2018
Duration Of Justice 1 year(s) 9 month(s) 18 day(s)
Appellant Ghanshyam Madhusudan Soni,, Arvalli
Respondent ITO, Ward-1, , Modasa
Appeal Type Income Tax Appeal
Pronouncement Date 25-11-2019
Appeal Filed By Assessee
Tags 38 itd
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 25-11-2019
Date Of Final Hearing 25-10-2019
Next Hearing Date 25-10-2019
Last Hearing Date 30-08-2019
First Hearing Date 30-08-2019
Assessment Year 2009-2010
Appeal Filed On 07-02-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH AHMEDABAD BEFORE SHRI MAHAVIR PRASAD JUDICIAL MEMBER AND SHRI WASEEM AHMED ACCOUNTANT MEMBER ./ITA NO. 296/AHD/2018 ( / ASSESSMENT YEAR : 2009-10) GHANSHYAM MADHUSUDAN SONI HARIOM HOUSE OPP. SABAR SANGH PETROL PUMP OPP.HAREKRISHNA MOTOR BODING DHANSURA DIST.ARAVALLI 383 310 / VS. THE DCIT CIRCLE (1)(2) AHMEDABAD ./ ./ PAN/GIR NO. : AUWPS 7976 F ( / APPLICANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI RAJDEEP SINGH SR.DR / DATE OF HEARING 25/10/2019 !'# / DATE OF PRONOUNCEMENT 25/11/2019 / O R D E R PER WASEEM AHMED ACCOUNTANT MEMBER: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)6 AHMEDABAD [CIT(A) IN SHORT] VIDE APPEAL NO.CIT(A)-6 /347/16-17 DATED 18/12/2017 ARISING IN THE ASSESSMENT ORDER PASSED UNDER S.143(3) OF THE INCOME TAX ACT 1961(HEREINAFTER REFERRED TO AS 'TH E ACT') DATED 30/11/2016 RELEVANT TO ASSESSMENT YEAR (AY) 2009-1 0. ITA NO.296/AHD/2018 GHANSHYAM MADHUSUDAN SONI VS. ITO ASST .YEAR - 2009-10 - 2 - 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE. NOTICE WAS SENT TO THE ASSESSEE BY REGI STERED POST (AD ON RECORD RG 174171376 IN) AS PER ADDRESS FURNISHED IN FORM NO.36 WHICH WAS RETURNED WITH POSTAL AUTHORITIES REMARKS DOOR LOCKED FROM 07/09/2019 TO 13/09/2019. NO OTHER ADDRESS FOR SE RVICE OF NOTICE HAS BEEN PROVIDED BY THE ASSESSEE. IT WAS THE BOUND EN DUTY OF THE ASSESSEE TO MOVE REVISED APPEAL MEMO (FORM NO.36) IN TERMS O F RULE 9A OF INCOME TAX (APPELLATE TRIBUNAL) RULES 1963. THE ASSESSEE HAS FAILED TO DO SO. IN THE AFOREMENTIONED PECULIAR FACTS AN D CIRCUMSTANCES OF THE CASE IT CAN BE PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY THE ONLY ALTERNATIVE L EFT 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 P LAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKA R VS. CWT: 223 ITR 480 (M.P.). 3. BEFORE PARTING IT WOULD BE APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE EXISTED A REASO NABLE CAUSE FOR NON- REPRESENTATION ON THE DATE OF HEARING IT WOULD BE AT LIBERTY IF SO ADVISED TO SEEK FOR A RECALL OF THIS ORDER WITHIN THE PRESC RIBED TIME. ITA NO.296/AHD/2018 GHANSHYAM MADHUSUDAN SONI VS. ITO ASST .YEAR - 2009-10 - 3 - 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE . THIS ORDER PRONOUNCED IN OPEN COURT ON 25 /11/2019 SD SD/- ( MAHAVIR PRASAD ) ( WAS EEM AHMED ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 25 /11/2019 &.. .(.. / T.C. NAIR SR. PS !'#' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT 2. / THE RESPONDENT. 3. )*+ / CONCERNED CIT 4. ( ) / THE CIT(A)-6 AHMEDABAD 5. /01 ((*+ *+# ) / DR ITAT AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER / ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) / ITAT AHMEDABAD 1. DATE OF DICTATION 25.11.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 25.11.2019 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.25.11.2019 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 25.11.2019 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