M/S ROTEX ENTERPRISES PRIVATE LIMITED,VADODARA vs. ITO, WARD--2(1)(2), VADODARA

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ITA 193/AHD/2018Status: DisposedITAT Ahmedabad29 November 2019AY 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, relying on the judgment in the case of Multiplan India Ltd., decided to dismiss the appeal. The assessee was deemed not interested in pursuing the matter.

What were the facts?

The assessee's appeal was filed against an order passed by the CIT(A). At the time of hearing, no one appeared on behalf of the assessee, nor was any adjournment sought.

What were the issues?

The primary issue was the assessee's non-appearance and lack of interest in prosecuting the appeal.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI WASEEM AHMED&

For Respondent: Shri N. K. Goel, Sr. D.R
Pronounced: 29.11.2019

Appellant by : None Respondent by : Shri N. K. Goel, Sr. D.R. 26.09.2019 Date of Hearing Date of Pronouncement 29.11.2019 O R D E R PER Ms. MADHUMITA ROY - JM:

The instant appeal filed by the assessee is directed against the order dated 28.11.2017 passed by the Commissioner of Income Tax (Appeals) – 2, Vadodara under section 143(3) of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) arising out of the order dated 08.12.2016 passed by the DCIT, Cricle-2(1)(2), Baroda for Assessment Year 2014-15.

2.

At the time of the hearing of the instant appeal none appeared on behalf of the assessee, neither any adjournment was sought for, hence, it appears that the assessee is not interested to proceed with the matter. In this aspect, relying on the judgment passed by the Hon’ble Delhi High Court in Rotex Enterprises Pvt. Ltd. vs. ITO Asst.Year –2014-15 - 2 - the case of Multiplan India Ltd., 38 ITD 320. We are inclined to dismiss the appeal filed by the assessee for non-prosecution. This appeal is dismissed.

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