ANIL KANJIBHAI PATEL,AHMEDABAD vs. THE ITO, WARD-2(1)(4), AHMEDABAD

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ITA 684/AHD/2018Status: DisposedITAT Ahmedabad15 October 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, 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 there was a sufficient cause for their absence.

What were the facts?

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

What were the issues?

The primary issue was the assessee's failure to prosecute their appeal, leading to its dismissal for non-appearance.

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)-2, Ahmedabad dated 09.01.2018 pertaining to A.Y. 2013-14.

2 . A.Y. 2013-14 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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