Income Tax Appellate Tribunal - Ahmedabad
Shri Pankajbhai Haribhai Patel,, ... vs The Acit, Central Circle-1(4),, ... on 1 March, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD "A" BENCH
Before: Shri R. P. Tolani, Judicial Member
And Shri Amarjit Singh, Accountant Member
IT(SS)A No. 425/Ahd/2013
Assessment Year 2010-11
Shri Pankajbhai The ACIT,
Haribhai Patel, B/204, Circle-1(4),
Vasant Vihar Part-2, Vs Ahmedabad
Dafnala, Shahibaug, Nr. (Respondent)
Mohan Cinema,
Ahmedabad
PAN: AHFPP2192Q
(Appellant)
Revenue by: Shri James Kurian, Sr. D.R.
Assessee by: None
Date of hearing : 01-03-2017
Date of pronouncement : 01-03-2017
आदेश /ORDER
PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-
This assessee's appeal for A.Y. 2010-11, arises from order of the CIT(A)-I, Ahmedabad dated 05-09-2013 in appeal no. CIT(A)- I/CC.1(4)/035/2013-14, in proceedings under section 143(3) r.w.s. 153C of the Income Tax Act, 1961; in short "the Act". I.T.(SS)A No. 425/Ahd/2013 A.Y. 2010-11 Page No 2 Pankajbhai Haribai Patel vs. ACIT
2. At the time of hearing, none appeared on behalf of the appellant-assessee. On previous occasion, i.e. on 21/11/2016 also assessee did not appear. Last notice of hearing was sent to the assessee on 21/11/2016 fixing the date of hearing on 01/03/2017 at the address indicated in column No. 10. Despite this, the assessee remained unrepresented. 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.
4. In the result, the appeal of the Assessee is dismissed.
Order pronounced in the open court on 01-03-2017 Sd/- Sd/-
(R.P. TOLANI) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 01/03/2017 I.T.(SS)A No. 425/Ahd/2013 A.Y. 2010-11 Page No 3 Pankajbhai Haribai Patel vs. ACIT
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