THE SUB REGISTRAR,,PARDI vs THE DIT(I&CI),, AHMEDABAD

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member ITA Nos. 1668 to 1672/Ahd/2017 Assessment Year 2014-15

The Sub Registrar, The DCIT(I&CI), Pardi, Ahmedabad At. Pardi Vs (Respondent) PAN: SRTSO5939D (Appellant)

Revenue by: Shri Mudit Nagpal, Sr. D.R. Assessee by: None Date of hearing : 30-01-2019 Date of pronouncement : 31-01-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-

These five appeals filed by assessee for A.Y. 2014-15, arise from order of the DIT( I & CI), Ahmedabad, in proceedings under section 271FA of the Income Tax Act, 1961; in short “the Act”.

At the time of hearing, none appeared on behalf of the appellant- assessee. Last notice of hearing was sent to the assessee on 03/01/2019 fixing the date of hearing on 31/01/2019 at the address indicated in column No. 10. Despite this, the assessee remained unrepresented. It is further seen

I.T.A Nos. 1668 to 1672/Ahd/2017 A.Y. 2014-15 Page No 2 The Sub Registrar, Pardi vs. DCIT ( I & CD)

that the said notice has not come back un-served. 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 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 Holka vs. CWT: 223 ITR480 (M.P.).

The appeals of the assessee are also time barred. However, the assessee has not filed any reason for late filing of appeals. It is also noticed even before the ld. Director of Income Tax (I &CI), the assessee has neither attended nor responded or filed any submission during the course of penalty proceedings u/s. 274 r.w.s. 271FA of the income tax.

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.

In the result, all the five appeals of the Assessee are dismissed. Order pronounced in the open court on 31-01-2019 Sd/- Sd/- (RAJPAL YADAV) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 31/01/2019 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:-

I.T.A Nos. 1668 to 1672/Ahd/2017 A.Y. 2014-15 Page No 3 The Sub Registrar, Pardi vs. DCIT ( I & CD)

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

THE SUB REGISTRAR,,PARDI vs. THE DIT(I&CI),, AHMEDABAD