HETAL GAURAVBHAI VIRADIA,BHAVNAGAR vs. ITO, WRAD-1(2), BHAVNAGAR

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ITA 231/AHD/2018Status: DisposedITAT Ahmedabad26 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, following precedent, dismissed the appeal in limine due to the assessee's non-appearance. The assessee retains the liberty to seek recall of the order if prevented by sufficient cause.

What were the facts?

The assessee's appeal was scheduled for hearing, but neither the assessee nor their representative appeared. No adjournment application was filed despite proper notice being served.

What were the issues?

The primary issue was the assessee's failure to appear for the hearing and prosecute their appeal.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: SHRI MAHAVIR PRASAD & SHRI AMARAJIT SINGH

PER MAHAVIR PRASAD, JUDICIAL MEMBER

1.

This appeal filed by the Assessee is directed against the order of the Ld. CIT(A)-6, Ahmedabad dated 01.12.2017 pertaining to A.Y. 2014-15.

2 . A.Y. 2014-15 2. On the date of hearing i.e. on 27-11-2019, none appeared on behalf of Assessee nor an adjournment application was filed on behalf of the Assessee though the notice fixing the date of hearing was served on Assessee, which indicates that the assessee is not interested in prosecuting the appeal, therefore, following the decision of ITAT Delhi Bench in the case of CIT Vs Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), we dismiss the appeal of the assessee in limine. The assessee shall however be at liberty to approach the Tribunal for recalling of this order, if prevented by sufficient cause for non-appearance on the date of hearing.

3.

In the result, the appeal filed by the Assessee is dismissed.

Order pronounced in Open Court on 27 - 11- 2019

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