Income Tax Appellate Tribunal - Rajkot
Bhavani Industries,, Rajkot-Gujarat vs The Addl. Commr. Income Tax, Range-2,, ... on 28 November, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
RAJKOT BENCH, RAJKOT
Before: Shri S.S. Godara, Judicial Member
and Shri Amarjit Singh, Accountant Member
[Conducted through E-Court at Ahmedabad]
ITA No. 72/Rjt/2015
Assessment Year 2010-11
Bhavani Industries, The CIT-2,
C/1-B, 236/3 GiDC, Rajkot
Aji Industrial Estate, Vs (Respondent)
Rajkot-360003
PAN:AACFB8046R
(Appellant)
Revenue by: Shri Jitendra Kumar, CIT-D.R.
Assessee by: None
Date of hearing : 23-11-2017
Date of pronouncement : 28-11-2017
आदेश /ORDER
PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-
This assessee's appeal for A.Y. 2010-11, arises from order of the CIT-2, Rajkot dated 19-01-2015, in proceedings under section 263 of the Income Tax Act, 1961; in short "the Act".
I.T.A No. 72/Rjt/2015 A.Y. 2010-11 Page No 2Bhavani Industries vs. CIT
2. At the time of hearing, none appeared on behalf of the appellant-assessee. Last notice of hearing 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 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.
4. In the result, the appeal of the Assessee is dismissed.
Order pronounced in the open court on 28-11-2017 Sd/- Sd/-
(S.S. GODARA) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 28/11/2017 I.T.A No. 72/Rjt/2015 A.Y. 2010-11 Page No 3 Bhavani Industries vs. CIT 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, Assistant Registrar, Income Tax Appellate Tribunal, Rajkot