IN INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER 1. I.T.A. No. 194/Ahd/2018 2. I.T.A. No. 195/Ahd/2018 (Assessment Years : 2011-12 & 2012-13 respectively ) Shri Narendrabhai G Patel DCIT Central (Prop. of N.G. Steel) Vs. Circle-2(3) Navapara Ahmedabad Nr.Ambaji Temple Mehsana 384001 PAN/GIR No. : ABHPP6414D (Appellant) .. (Respondent) Appellant by : NONE Respondent by : Shri Anand Kumar, Sr.DR Date of Hearing 26/08/2019 Date of Pronounce ment 26/08/2019 ORDER PER SHRI KUL BHARAT, JUDICIAL MEMBER : captioned appeals have been filed at instance of Assessee against common order of 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 time of hearing, none appeared on behalf of 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 assessee on 18/07/2019 fixing date of hearing on 26/08/2019 which was returned by Postal Authorities unserved with remarks left . No other address for service of notice has been provided by assessee. It was bounden duty of assessee to move revised appeal memo (Form No.36) in terms of Rule 9A of Income Tax (appellate tribunal) Rules 1963. assessee has failed to do so. In aforementioned peculiar facts and circumstances of case, in absence of any representation on behalf of assessee or petition seeking time, it can be presumed that assessee is not serious in pursuing appeals filed. Accordingly only alternative left is to dismiss appeals of assessee in limine. Support is drawn from order of 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 assessee is able to show that there existed reasonable cause for non- representation on 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 recall of this order. 4. In result, both appeals of assessee are dismissed in limine. Order pronounced in Court on 26th August-2019 at Ahmedabad. Sd/- Sd/- ( WASEEM AHMED) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 26/ 08 /2019 T.C. NAIR, Sr. PS Copy of Order forwarded to : 1. Appellant 2. Respondent. 3. Concerned CIT 4. CIT(A)-12, Ahmedabad 5. 1 DR, ITAT, Ahmedabad 6. 6 Guard file. BY ORDER, 1 //True Copy// (Dy./Asstt.Registrar) , ITAT, Ahmedabad 1. Date of dictation .. 26.08.2019 (dictation-pad pages attached at end of this File) 2. Date on which typed draft is placed before Dictating Member .. 26.8.2019 3. Other Member... 4. Date on which approved draft comes to Sr.P.S./P.S .. 5. Date on which fair order is placed before Dictating Member for pronouncement 6. Date on which fair order comes back to Sr.P.S./P.S .27.8.2019 7. Date on which file goes to Bench Clerk 27.8.2019 8. Date on which file goes to Head Clerk ... 9. date on which file goes to Assistant Registrar for signature on order .. 10. Date of Despatch of Order Narendrabhai G Patel v. DCIT, Central Circle-2(3), Ahmedabad