Rohit Ramanlal Shah v. The ITO, Ward-13(4), Ahmedabad
[Citation -2019-LL-0906-97]

Citation 2019-LL-0906-97
Appellant Name Rohit Ramanlal Shah
Respondent Name The ITO, Ward-13(4), Ahmedabad
Court ITAT-Ahmedabad
Relevant Act Income-tax
Date of Order 06/09/2019
Assessment Year 2008-09
Judgment View Judgment
Keyword Tags non-representation • non-prosecution
Bot Summary: At the time of hearing, none appeared on behalf of the appellant-assessee. Last opportunity of hearing was given to the assessee fixing the date of hearing on 06/08/2019. 3046 to 3049/Ahd/2015 A.Y. 2008-09 to 2011-12 Page No 2 Shri Rohit Ramanlal Shah vs. ITO representation on behalf of the assessee or petition seeking time, it can be safely 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 Ltd.; 38 ITD 320 and Estate of Late Tukojirao Holka vs. CWT: 223 ITR480. 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. In the result, all the four appeals of the Assessee are dismissed.


IN INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH Before: Shri Mahavir Prasad, Judicial Member And Shri Amarjit Singh, Accountant Member ITA Nos. 3046 to 3049/Ahd/2015 Assessment Year 2008-09 to 2011-12 Shri Rohit Ramanlal Shah, ITO, 5, Karishma Complex, Ward-13(4), Stadium Circle, Ahmedabad Vs Ahmedabad PAN: AFHPS7823M (Respondent) (Appellant) Revenue by: Shri Mudit Nagpal, Sr. D.R. Assessee by: None Date of hearing : 06-08-2019 Date of pronouncement : 06-09-2019 /ORDER PER BENCH:- These four appeals filed by assessee for A.Y. 2008-09 to 2011-12, arise from order of CIT(A)-7, Ahmedabad dated 31-08-2015, in proceedings under section 144 r.w.s. 147 of Income Tax Act, 1961; in short Act . 2. At time of hearing, none appeared on behalf of appellant-assessee. Last opportunity of hearing was given to assessee fixing date of hearing on 06/08/2019. Despite this, assessee remained unrepresented. In aforementioned peculiar facts and circumstances of case, in absence of any I.T.A Nos. 3046 to 3049/Ahd/2015 A.Y. 2008-09 to 2011-12 Page No 2 Shri Rohit Ramanlal Shah vs. ITO representation on behalf of assessee or petition seeking time, it can be safely 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 Holka vs. CWT: 223 ITR480 (M.P.). 3. Before parting, it is appropriate to add that in case assessee is able to show that there was reasonable cause for non-representation on date of hearing, it would be at liberty if so advised to pray for recall of this order. 4. In result, all four appeals of Assessee are dismissed. Order pronounced in open court on 06-09-2019 Sd/- Sd/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 06/09/2019 / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order Rohit Ramanlal Shah v. ITO, Ward-13(4), Ahmedabad
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