Dharmendra Kajodimal Lohiya,, JAMNAGAR v. The Assistant Commissioner of Income Tax, Central Circle-1,, JAMNAGAR

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH RAJKOT BEFORE: SHRI S.S. GODARA JUDICIAL MEMBER AND S H RI AMARJIT SINGH ACCOUNTANT MEMBER [CONDUCTED THROUGH E - COURT AT AHMEDABAD] DHARMENDRA KAJODIMAL LOHIA PROP:OM EXIM CIRCLE - 1 95 - A MAHAVIR SOCIETY JAMNAGAR - 361008 PAN:AAVPL8569Q (APPELLANT) VS THE ACIT CIRCLE - 1 JAMNAGAR (RESPONDENT) REVENUE BY : S H RI JITENDRA KUMAR CIT - D . R. ASSESSEE BY: NONE DATE OF HEARING : 23 - 1 1 - 2 017 DATE OF PRONOUNCEMENT : 28 - 11 - 2 017 / ORDER P ER : AMARJIT SINGH ACCOUNTANT MEMBER : - THI S ASSESSEE S APPEAL FOR A.Y. 2008 - 09 AR ISES FROM ORDER OF THE CIT(A) JAMNAGAR DATED 16 - 03 - 2012 IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT 1961; IN SHORT THE ACT . I T A NO . 325 / RJT /20 12 A SSESSMENT YEAR 2008 - 09 I.T.A NO. 325 /RJT /20 12 A.Y. 2008 - 09 PAGE NO DHARMENDRA KAJODIMAL LOHIA VS. ACIT 2 2. AT THE T IME OF HEARING NONE APPEARED ON BEH ALF OF THE APPELLANT - ASSESSEE. LAST NOTICE OF HEARIN G WAS SENT TO THE ASSESSEE ON 14/11/2017 FIXING THE DATE OF HEARING ON 23/11/2017 AT THE ADDRESS INDICATED IN COLUMN NO. 10. DESPITE THIS THE ASSESSEE REMAINED UNREPR ESENTED. IT IS FURTHER SEEN THAT THE SAID NOTICE HAS NOT COME BACK UNSERVED. 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 PRESU MED 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 HEARI NG IT WOULD BE AT LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OUR T ON 28 - 11 - 201 7 SD/ - SD/ - (S.S. GODARA ) ( AMARJIT SINGH ) JUDICIA L MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 28 /11 /201 7 I.T.A NO. 325 /RJT /20 12 A.Y. 2008 - 09 PAGE NO DHARMENDRA KAJODIMAL LOHIA VS. ACIT 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 ASSISTAN T REGISTRAR INCOME TAX APPELLATE TRIBUNAL RAJKOT