TOSHNIWAL VINODKUMAR SHYAMLAL,-HUF,BHAVNAGAR vs. THE ITO, WARD-1(5), BHAVNAGAR

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ITA 165/AHD/2018Status: DisposedITAT Ahmedabad23 January 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 noted that the CIT(A) had considered all issues and submissions. As no material was presented to rebut the CIT(A)'s findings, the Tribunal had no alternative but to dismiss the appeal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The appeal was listed for hearing multiple times, but neither the assessee nor their representative appeared on any of the scheduled dates. The assessee had also failed to substantiate their claims with evidence before the CIT(A).

What were the issues?

The primary issue was the assessee's failure to appear for hearings and substantiate their claims with evidence before the lower appellate authority.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: Shri Amarjit Singh

For Respondent: Shri N.K. Goyal, Sr. 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)-6, Ahmedabad on 01-12-2017. The appeal was listed for hearing firstly on 28-05-2019 again on 12-07-2019 and on 17-10-2019 thereafter on 20-01-2020. 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 claim with Page No 2 Toshniwal Vinodkumar Shyamlal-HUF vs. ITO relevant evidences before the ld. CIT(A). Perusal of the order of CIT (A) shows that all the 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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