FIVEBRO INTERNATIONAL PVT. LTD,AHMEDABAD vs. ITO, WARD-2(1)(3), AHMEDABAD

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ITA 1046/AHD/2018Status: DisposedITAT Ahmedabad06 March 2020AY 2014-152 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found no material to rebut the findings of the CIT(A). In the absence of any such material, the Tribunal had no alternative but to dismiss the appeal.

What were the facts?

The assessee's appeal was listed for hearing on multiple dates, but neither the assessee nor their representative appeared. The assessee had also failed to substantiate their claims with relevant evidence before the CIT(A).

What were the issues?

The primary issue was the assessee's failure to appear and substantiate their claims before the appellate authorities, leading to the dismissal of their appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: Shri Sandeep Gosain & Shri Amarjit Singh

For Respondent: Shri Santosh Karnani, D.R

आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-

The present appeal filed by the assessee is directed against the order passed by the CIT (A)-10, Ahmedabad on 26-02-2018. The appeal was listed for hearing firstly on 31-01-2020 and thereafter on 05-03-2020. Notice of hearing was sent by RPAD. Neither the assessee nor anybody-else on his behalf has appearance on any of the aforesaid dates. The assessee has failed to substantiate the genuineness of claim with relevant evidences before the ld. CIT(A). Perusal of the order of CIT (A) shows that all the Page No. 2 Fivebro International Pvt. Ltd. vs. ITO issues raised by the assessee and the submission made by him in support thereof have duly been considered by the CIT(A). No material has been placed before us to rebut the findings recorded by the CIT (A). In the absence of any material to rebut the reasoning given by the CIT (A) in support of the Conclusion reached by him, we have no alternative except to dismiss the appeal filed by the assessee. We order accordingly. The appeal filed by the assessee stands dismissed.

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