Income Tax Appellate Tribunal - Ahmedabad
Sai Consulting Engineers (P) Ltd.,, ... vs Acit.,(Osd)Circle-8,, Ahmedabad on 1 December, 2016
आयकर अपील
य अ धकरण, अहमदाबाद यायपीठ 'ए', अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL
" A " BENCH, AHMEDABAD
सव ी एस.एस.गोदारा, या यक सद य एवं द प कुमार के डया, लेखा सद य के सम ।
BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER And
SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER
आयकर अपील सं./I.T.A. No.2173/Ahd/2012
( नधा रण वष / Assessment Year : 2009-10)
M/s.Sai Consulting बनाम/ ACIT (OSD)
Engineers Pvt.Ltd. Vs. Circle-8
Block A, Sai House Ahmedabad
Satyam Corporate Square
B/h. Rajpath Club
Ahmedabad-380 059
थायी ले खा सं . /जीआइआर सं . / PAN/GIR No. : AADCS 0481 P
(अपीलाथ' /Appellant) .. ( (यथ' / Respondent)
अपीलाथ' ओर से /Appellant by : -None-
(यथ' क* ओर से/Respondent by : Shri K. Madhusudan, Sr.DR
ु वाई क* तार ख /
सन Date of Hearing 01/12/2016
घोषणा क* तार ख /Date of Pronounce ment 01/12/2016
आदे श / O R D E R
PER PRADIP KUMAR KEDIA, AM:
This appeal by the Assessee is directed against the order of the Commissioner of Income Tax(Appeals)-XIV, Ahmedabad ['CIT(A)' in short] dated 23/07/2012 pertaining to Assessment Year (AY) 2009-10.
ITA No.2173/Ahd/2012Sai Consulting Engineers Pvt.Ltd. vs. ACIT Asst.Year - 2009-10 -2-
2. At the time of hearing, none appeared on behalf of the appellant- assessee. On previous occasions, i.e. on 26/08/2016, 30/09/2016 and 03/11/2016 also assessee did not appear. Last notice of hearing was sent to the assessee on 26/08/2016 fixing the date of hearing on 30/09/2016 at the address indicated in column No.10 and the hearing was adjourned to 03/11/2016. On 03/11/2016 the hearing was further adjourned to 01/12/2016. Despite this, the assessee remained unrepresented. 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 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 ITR 480 (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.
ITA No.2173/Ahd/2012Sai Consulting Engineers Pvt.Ltd. vs. ACIT Asst.Year - 2009-10 -3-
4. In the result, the appeal of the Assessee is dismissed.
This Order pronounced in Open Court on 01/12/2016
Sd/- Sd/-
(एस.एस.गोदारा) ( द प कुमार के डया)
या यक सद य ले खा सद य
( S.S. GODARA ) ( PRADIP KUMAR KEDIA )
JUDICIAL MEMBER ACCOUNTANT MEMBER
Ahmedabad; Dated 01/ 12 /2016
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. संबं6धत आयकर आयु8त / Concerned CIT
4. आयकर आयु8त(अपील) / The CIT(A)-XIV, Ahmedabad
5. 9वभागीय त न6ध, आयकर अपील य अ6धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड फाईल / Guard file.
आदे शानुसार/ BY ORDER, स(या9पत त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad
1. Date of dictation .. 01/12/2016 (covered case)
2. Date on which the typed draft is placed before the Dictating Member ...01/12/2016
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 Dictating Member for pronouncement......
6. Date on which the fair order comes back to the Sr.P.S./P.S....... 02.12.16
7. Date on which the file goes to the Bench Clerk.....................02.12.16
8. Date on which the file goes to the Head Clerk..........................................
9. The date on which the file goes to the Assistant Registrar for signature on the order..........................
10. Date of Despatch of the Order..................