SMT. GUNVANTIBEN HASMUKHLAL SHAH,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, RANGE-5(1), AHMEDABAD

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ITA 1148/AHD/2017Status: DisposedITAT Ahmedabad04 December 2019AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, in the absence of the assessee and any petition for adjournment, presumed the assessee was not serious in pursuing the appeals. Consequently, the appeals were dismissed in limine.

What were the facts?

The assessee filed two appeals before the ITAT for AY 2011-12 concerning penalties under sections 271E and 271D. The assessee remained unrepresented at the hearing despite being granted a last opportunity.

What were the issues?

Whether the appeals should be dismissed due to the assessee's non-representation. The primary issue is the procedural consequence of the assessee failing to appear for the hearing.

Which sections of the Income-tax Act were involved?

Section 271E,Section 271D

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: Shri Mahavir Prasad & Shri Amarjit Singh

For Respondent: Shri N.K. Goyal, Sr. D.R

Date of hearing : 03-12-2019 Date of pronouncement : 04-12-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-

These two appeals filed by assessee for A.Y. 2011-12, arise from order of the CIT(A)-5, Ahmedabad dated 16-01-2017, in proceedings under section 271E & 271D of the Income Tax Act, 1961; in short “the Act”.

2.

At the time of hearing, none appeared on behalf of the appellant-assessee. Last opportunity of hearing was given to the assessee fixing the date of hearing on 03/12/2019. Despite this, the assessee remained unrepresented. 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.).

3.

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.

4.

In the result, both the appeals of the Assessee are dismissed.

Order pronounced in the open court on 04-12-2019

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