SANYO CERA TILES PRIVATE LIMITED,SABARKANTHA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, SABARKANTHA CIRCLE, SABARKANTHA

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ITA 687/AHD/2017Status: DisposedITAT Ahmedabad22 October 2019AY 2008-092 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 presumed the assessee was not serious in pursuing the appeals due to non-representation. The appeals were dismissed in limine.

What were the facts?

The assessee filed two appeals for assessment years 2007-08 and 2008-09. The assessee remained unrepresented during the hearing despite being given a last opportunity.

What were the issues?

The primary issue was the dismissal of the assessee's appeals due to non-appearance and lack of representation.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

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 “A” BENCH

Before: Shri Rajpal Yadav & Shri Amarjit Singh

For Respondent: Shri Vidhyut Trivedi, Sr. D.R

Date of hearing : 21-10-2019 Date of pronouncement : 22-10-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-

These two appeals filed by assessee for A.Y. 2007-08 & 2008-09, arise from order of the CIT(A)-4, Ahmedabad dated 24-01-2016, in proceedings under section 143(3) r.w.s. 147 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 22/10/2019. 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 & 687/Ahd/2017 A.Y. 2007-08 & 2008-09 Page No 2 Sanyo Cera Tiles Private Ltd. vs. DCIT 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.

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