DR. SUBHASH PETHALJIBHAI CHAVDA AHIR KELAVANI MANDAL, AT : KHAMDHROL,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-1(1), JUNAGADH

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ITA 378/RJT/2014Status: DisposedITAT Rajkot24 January 2020AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the CIT(A) had considered all issues and submissions. In the absence of any material 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 anyone on their behalf appeared. 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 and substantiate their claims with evidence before the lower authorities.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: Shri Mahavir Prasad & Shri Amarjit Singh

For Respondent: Shri Anil Kr. Das, 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)-IV, Rajkot on 23-04-2014. The appeal was listed for hearing firstly on 13-09-2019 and again on 14-11-2019 and thereafter on 21- 01-2020. Notice of hearing was sent by RPAD. Neither the assessee nor Page No 2 Dr. Subhash Pethaljibhai Chavda vs. ITO 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 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. Order pronounced in the open court on 27-01-2020

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