DHAVAL ANILBHAI KARIA,RAJKOT vs. INCOME TAX OFFICER, WARD-2(2)(2), RAJKOT

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ITA 213/RJT/2017Status: DisposedITAT Rajkot24 January 2020AY 2012-132 pages
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 evidence or appearance from the assessee, the Tribunal dismissed the appeal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The appeal was listed for hearing on multiple dates, but neither the assessee nor their representative appeared. No evidence was provided to substantiate the claims before the CIT(A).

What were the issues?

The primary issue was the failure of the assessee to appear and substantiate their claims with relevant 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)-2, Rajkot on 06-03-2017. The appeal was listed for hearing firstly on 03-12-2019 and thereafter on 21-01-2020. Notice of Page No 2 Shri Dhaval Anilbhai Karia vs. ITO 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 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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