D.J. PATEL & CO.,VADODARA vs. THE ITO, WARD-1(2)(3)., VADODARA

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ITA 1479/AHD/2017Status: DisposedITAT Ahmedabad14 May 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 presumed the assessee was not interested in pursuing the appeal due to non-appearance. The appeal was dismissed in limine for want of prosecution.

What were the facts?

The assessee's appeal was filed against an order of the CIT(A) for AY 2012-13. The assessee did not appear for the hearing, and the notice sent by RPAD was returned with the remark "Left".

What were the issues?

Whether the appeal should be dismissed for want of prosecution when the assessee fails to appear for the hearing.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

Before: SHRI WASEEM AHMED&

For Respondent: Shri Sumit Kumar Verma, Sr. D.R
Hearing: 10/05/2019Pronounced: 14/05/2019

PER Ms. MADHUMITA ROY - JM:

The instant appeal filed by the assessee is against the order dated 29.03.2017 passed by the Commissioner of Income Tax (Appeals)-5, Vadodara under section 143(3) of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) arising out of the order dated 27.03.2015 passed by the Income Tax Officer, Ward – 1(2)(3), Vadodara for the Assessment Year 2012-13.

2.

At the time of hearing none appeared on behalf of the assessee. Notice of hearing was sent to the assessee through RPAD post as per the address given in Column No.10 of Form No.36, but the same was returned by the postal authorities with the remark “Left” which is placed on record. The assessee has also not filed any application for adjournment of the case.

ITA No.1479/Ahd/2017 D. J. Patel & Co. vs.ITO Asst.Year –2012-13 - 2 -

Therefore, it is presumed that the assessee is not interested in pursuing with its appeal before the Tribunal, therefore, following order of the ITAT, Delhi Bench in the case of CIT Vs. Multiplan India Pvt. Ltd., 38 ITD 320 (Delhi), we dismiss the appeal of the assessee in limine for want of prosecution.

However the assessee is at liberty to file the application for recalling the order in future after explaining the reasons for the non appearance on the date of hearing if he is serious in pursuing the appeal.

3.

In the result, appeal of the assessee is dismissed. This Order pronounced in Open Court on 14/05/2019

Sd/- Sd/- ( WASEEM AHMED ) ( Ms. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER

Ahmedabad; Dated 14/05/2019 Priti Yadav, Sr.PS आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)-5, Vadodara. 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 13.05.2019 (covered case) 2. Date on which the typed draft is placed before the Dictating Member 13.05.2019 3. Other Member… 4. Date on which the approved draft comes to the Sr.P.S./P.S ………….. 5. Date on which the fair order is placed before the Dictating Member for pronouncement… 6. Date on which the fair order comes back to the Sr.P.S./P.S……. 7. Date on which the file goes to the Bench Clerk………………… 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order…………………….. 10. Date of Despatch of the Order………………

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