Income Tax Appellate Tribunal - Ahmedabad
Shri Narendrabhai G. Patel, Ahmedabad vs Dcit Central Circle-2(3),, Ahmedabad on 26 August, 2019
आयकर अपील य अ धकरण, अहमदाबाद यायपीठ 'एस. एम. सी', अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL
" SMC" BENCH, AHMEDABAD
BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER And
SHRI WASEEM AHMED, ACCOUNTANT MEMBER
1. आयकर अपील सं./I.T.A. No. 194/Ahd/2018
2. आयकर अपील सं./I.T.A. No. 195/Ahd/2018
( नधा रण वष / Assessment Years : 2011-12 & 2012-13 respectivel y )
Shri Narendrabhai G Patel बनाम/ The DCIT Central
(Prop. of N.G. Steel) Vs. Circle-2(3)
Navapara Ahmedabad
Nr.Ambaji Temple
Mehsana - 384 001
थायी ले खा सं . /जीआइआर सं . / PAN/GIR No. : ABHPP 6414 D
(अपीलाथ /Appellant) .. ( यथ / Respondent)
अपीलाथ ओर से /Appellant by : NONE
यथ क ओर से/Respondent by : Shri Anand Kumar, Sr.DR
ु वाई क तार!ख /
सन Date of Hearing 26/08/2019
घोषणा क तार!ख /Date of Pronounce ment 26/08/2019
आदे श / O R D E R
PER SHRI KUL BHARAT, JUDICIAL MEMBER :
The captioned appeals have been filed at the instance of the Assessee against the common order of the Learned Commissioner of Income Tax (Appeals)-2, Ahmedabad [CIT(A) in short] dated 27/11/2017 passed for Assessment Years (AYs) 2011-12 & 2012-13.
ITA Nos.194 & 195/Ahd/2018 Shri Narendrabhai G.Patel vs.DCIT Asst.Years - 2011-12 & 2012-13 -2-
2. At the time of hearing, none appeared on behalf of the appellant- assessee. Notice of hearing was sent by Registered Post (AD on record - RG 17389995 9 IN) as per address furnished in Form No.36 to the assessee on 18/07/2019 fixing the date of hearing on 26/08/2019 which was returned by the Postal Authorities unserved with the remarks "left". No other address for service of notice has been provided by the assessee. It was the bounden duty of the assessee to move revised appeal memo (Form No.36) in terms of Rule 9A of Income Tax (appellate tribunal) Rules 1963. The assessee has failed to do so. 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 presumed that the assessee is not serious in pursuing the appeals filed. Accordingly the only alternative left is to dismiss the appeals 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 Holkar vs. CWT: 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 non- representation on the date of hearing, it would be at liberty, if so advised, ITA Nos.194 & 195/Ahd/2018 Shri Narendrabhai G.Patel vs.DCIT Asst.Years - 2011-12 & 2012-13 -3- to seek for a recall of this order.
4. In the result, both the appeals of the assessee are dismissed in limine.
Order pronounced in the Court on 26th August-2019 at Ahmedabad.
Sd/- Sd/-
( WASEEM AHMED) ( KUL BHARAT )
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad; Dated 26/ 08 /2019
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. संबं,धत आयकर आयु.त / Concerned CIT
4. आयकर आयु.त(अपील) / The CIT(A)-12, Ahmedabad
5. 1वभागीय *त*न,ध, आयकर अपील!य अ,धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड6 फाईल / Guard file.
आदे शानुसार/ BY ORDER, स या1पत *त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad
1. Date of dictation .. 26.08.2019 (dictation-pad pages attached at the end of this File)
2. Date on which the typed draft is placed before the Dictating Member .. 26.8.2019
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.......27.8.2019
7. Date on which the file goes to the Bench Clerk.....................27.8.2019
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..................