B.D. OVERSEAS AND FISCAL PVT. LTD,AHMEDABAD vs. ITO, CIRCLE (1)(1)(2) [CHANGED FROM ITO WARD,MUMBAI], AHMEDABAD

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ITA 1788/AHD/2017Status: DisposedITAT Ahmedabad18 November 2019AY 2012-132 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 noted the assessee's absence and lack of interest in prosecuting the appeal. Following precedent, the appeal was dismissed in limine.

What were the facts?

The assessee's appeal was scheduled for a 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 non-appearance before the Tribunal for the scheduled hearing of 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 WASEEM AHMED

PER MAHAVIR PRASAD, JUDICIAL MEMBER

1.

This appeal filed by the Assessee is directed against the order of the Ld. CIT(A)-8, Ahmedabad dated 17.10.2016 pertaining to A.Y. 2012-13.

2 . A.Y. 2012-13

2.

On the date of hearing i.e. on 21-10-2019, 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 18 - 11- 2019

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