SHRI SANJAYKUMAR SHAH,IDAR vs. DCIT, SK CIRCLE, HIMMATNAGAR

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ITA 184/AHD/2018Status: DisposedITAT Ahmedabad18 November 2019AY 2013-142 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 dismissed the appeal in limine due to the assessee's non-appearance and lack of interest in prosecuting the appeal. The assessee can approach the Tribunal to recall the order if there was a sufficient cause for non-appearance.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2013-14. On the date of hearing, neither the assessee nor their representative appeared, nor was an adjournment application filed.

What were the issues?

Whether the appeal should be dismissed for non-prosecution when the assessee fails to appear on the date of hearing.

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)-2, Ahmedabad dated 16.11.2017 pertaining to A.Y. 2013-14.

2 . A.Y. 2013-14 2. On the date of hearing i.e. on 23-10-2019, 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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