Income Tax Appellate Tribunal - Ahmedabad
Shri Kundan Tejram Jain,, Ahmedabad vs The Income Tax Officer, Ward-7(2),, ... on 15 March, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD "D" BENCH
Before: Shri Rajpal Yadav, Judicial Member
And Shri Amarjit Singh, Accountant Member
ITA Nos. 879 & 880/Ahd/2014
Assessment Year 2009-10 & 2010-11
Shri Kundan Tejram The ITO,
Jain, C-202, Ratnadeep- W ard-7(2),
2, Satelite, Ahmedabad Vs Ahmedabad
PAN: AASPJ 4478 P (Respondent)
(Appellant)
Revenue by: Shri Vilas V. Shinde, Sr. D.R.
Assessee by: None
Date of hearing : 14-03-2017
Date of pronouncement : 15-03-2017
आदेश /ORDER
PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-
These two assessee's appeals for A.Y. 2009-10 & 2010-11, arise from order of the CIT(A)-XXI, Ahmedabad dated 26-12-2013 & 03-12-2013 in appeal nos. CIT(A)-XXI/138/13-14 &. CIT(A)-XXI/Wd. I.T.A No. 879 & 880/Ahd/2014 A.Y. 2009-10 & 2010-11 Page No 2 Shri Kundan Tejram Jain vs. ITO 7(2)338/12-13, in proceedings under section 143(3) of the Income Tax Act, 1961; in short "the Act".
2. At the time of hearing, none appeared on behalf of the appellant-assessee. Last notice of hearing was sent to the assessee on 09/01/2017 fixing the date of hearing on 14/03/2017 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 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 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. I.T.A No. 879 & 880/Ahd/2014 A.Y. 2009-10 & 2010-11 Page No 3 Shri Kundan Tejram Jain vs. ITO
4. In the result, both the appeals of the Assessee are dismissed.
Order pronounced in the open court on 15-03-2017 Sd/- Sd/-
(RAJPAL YADAV) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 15/03/2017
आदेश क त ल प अ े षत / Copy of Order Forwarded to:-
1. Assessee
2. Revenue
3. Concerned CIT
4. CIT (A)
5. DR, ITAT, Ahmedabad
6. Guard file.
By order/आदेश से, उप/सहायक पंजीकार आयकर अपील य अ धकरण, अहमदाबाद