SHRI DIPAK J. SHAH,BARODA vs. DCIT, CENTRAL CIRCLE-2, BARODA

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ITA 637/AHD/2018Status: DisposedITAT Ahmedabad15 October 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 that the assessee was served with a notice but did not appear, indicating a lack of interest in prosecuting the appeal. Following precedent, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2012-13. 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 due to the assessee's failure to appear on the hearing date.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH

Before: SHRI MAHAVIR PRASAD & SHRI AMARJIT SINGH

PER MAHAVIR PRASAD, JUDICIAL MEMBER

1.

This appeal filed by the Assessee is directed against the order of the Ld. CIT(A)-12, Ahmedabad dated 05.02.2018 pertaining to A.Y. 2012-13.

2 . A.Y. 2012-13 2. On the date of hearing i.e. on 14-10-2019, 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 15 - 10- 2019

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