Income Tax Appellate Tribunal - Ahmedabad
M/S. Parth Housing & Estate Developers ... vs The Income Tax Officer,Ward-5(2),, ... on 20 December, 2017
आयकर अपील य अ धकरण, अहमदाबाद यायपीठ 'एससी.एम.', अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL " SMC " BENCH, AHMEDABAD सव ी राजपाल यादव, या यक सद य एवं द प कुमार के डया, लेखा सद य के सम । BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.1319/Ahd/2012 ( नधा रण वष / Assessment Year :1999-2000) M/s.Parth Housing & Estate बनाम/ The I.T.O. Developers Pvt.Ltd. Vs. Ward-5(2) 203, Second Floor, Galeria Ahmedabad Tulip Tower Nr.Premchandnagar Satellite Ahmeabad-380 015 थायी ले खा सं . /जीआइआर सं . / PAN/GIR No. : AABCP 1564 C (अपीलाथ% /Appellant) .. ( &यथ% / Respondent) अपीलाथ% ओर से /Appellant by : Shri M.K. Patel, AR &यथ% क( ओर से/Respondent by : Shri James Kurian, Sr.DR ु वाई क( तार ख / सन Date of Hearing 18/12/2017 घोषणा क( तार ख /Date of Pronounce ment 20 /12/2017 आदे श / O R D E R PER PRADIP KUMAR KEDIA - AM:
The captioned appeal has been filed at the instance of the Assessee against the order of the Commissioner of Income Tax(Appeals)-XI, Ahmedabad [CIT(A) in short] dated 29/02/2012 relevant to Assessment Year (AY) 2010-11.ITA No.1319/Ahd/2012
Parth Housing & Estate Developers P.Ltd. vs. ITO Asst.Year - 1999-2000 -2-
2. The Ld.counsel for the assessee Mr. M.K. Patel attended and submitted that he does not propose to argue the case and wants to withdraw his services in the mater. However, no evidence of communication to assessee for such withdrawal was furnished. It is seen from the record that matter is very old and is listed for hearing from 21st August-2012 at the first instance. Thereafter, numerous opportunities were given where the adjournment was taken on behalf of the assessee on one pretext or the other. The lukewarm response of the assessee makes it clear that the assessee is recalcitrant in pursuing the matter. The Ld.AR for the assessee flippantly averred for withdrawal from the case without showing any steps taken in this regard. Needless to say, the inordinate delay in adjudicating the case, at times, has a severe impact on credibility of some evidences and quality of enquiry etc. At this stage, we also note the provisions of section 254 (2A) of the Income Tax Act, 1961 whereby the Tribunal is expected to decide the appeal within a period of four years from the end of the financial year in which such appeal has been filed. The aforesaid provision clearly affirms the salutary intention of the statute in letter and spirit that the case listed before the Tribunal is required to be decided in a time bound manner. In short, we do not find any reasonable justification to entertain the request for grant of adjournment at this stage any more. Hence, we dismiss the appeal of the assessee in limine. Support is drawn from the order of the Coordinate bench in Commissioner of Income Tax vs. Multi Plan India ITA No.1319/Ahd/2012 Parth Housing & Estate Developers P.Ltd. vs. ITO Asst.Year - 1999-2000 -3- (P)Ltd.; 38 ITD 320 (Del) and Hon'ble High Court in the case of Estate of Late Tukoji Rao Holkar vs. CWT: (1997)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 reasonable cause for continued non- representation on various dates of hearing, it would be at liberty, if so advised, to seek for a recall of this order.
4. In the result, the appeal of the Assessee is dismissed in limine.
This Order pronounced in Open Court on 20/ 12 /2017
Sd/- Sd/-
(राजपाल यादव) ( द प कुमार के डया)
या यक सद य लेखा सद य
(RAJPAL YADAV) ( PRADIP KUMAR KEDIA )
JUDICIAL MEMBER ACCOUNTANT MEMBER
Ahmedabad; Dated 20/ 12 /2017
ट .सी.नायर, व. न.स./T.C. NAIR, Sr. PS
आदे श क! " त$ल%प अ&े%षत/Copy of the Order forwarded to :
1. अपीलाथ% / The Appellant
2. &यथ% / The Respondent.
3. संबं5धत आयकर आयु7त / Concerned CIT
4. आयकर आयु7त(अपील) / The CIT(A)-XI, Ahmedabad
5. 8वभागीय त न5ध, आयकर अपील य अ5धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड फाईल / Guard file.
आदे शानुसार/ BY ORDER, स&या8पत त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad