RITESH JEWELS PVT. LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(1)(3), AHMEDABAD

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ITA 2044/AHD/2017Status: DisposedITAT Ahmedabad13 May 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 presumed the assessee was not interested in prosecuting the appeal due to non-appearance and lack of communication. Consequently, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee filed an appeal challenging an addition made under section 40(a)(ia) of the Income Tax Act. Notice of hearing was sent to the assessee, but it was returned by postal authorities with a "left" report.

What were the issues?

Whether the appeal should be dismissed for want of prosecution when the assessee fails to appear or communicate their non-appearance.

Which sections of the Income-tax Act were involved?

Section 40(a)(ia)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, AHMEDABAD – BENCH ‘A’

Before: SHRI RAJPAL YADAV & SHRI PRADIP KUMAR KEDIA

Hearing: 10/05/2019Pronounced: 10/05/2019

आयकर अपील�य अ�धकरण, अहमदाबाद �यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’

BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 2044/Ahd/2017 �नधा�रण वष�/Assessment Year: 2013-14 Ritesh Jewels P.Ltd. ITO, Ward-3(1)(3) 10, First Floor, Uttam Chambers Vs Ahmedabad. Bandhara No Khancho, Manek Chowk Ahmedabad 380 001. PAN : AAECR 4854 Q अपीलाथ�/ (Appellant) �� यथ�/ (Respondent) Assessee by : None Revenue by : Shri S.K. Dev, Sr.DR सुनवाई क� तार�ख/Date of Hearing : 10/05/2019 घोषणा क� तार�ख /Date of Pronouncement : 10/05/2019 O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER : Assessee is in appeal before the Tribunal against order of the ld.CIT(A)-9, Ahmedabad dated 8.6.2017 passed for the Asstt.Year 2013-14 challenging addition made under section 40(a)(ia) of the Income Tax Act, as set out in the grounds of appeal.

2.

Notice of hearing was issued to the assessee by regd. AD post on 28.3.2019 for hearing of the appeal on 10.5.2019 at the address given in form no.36. However, the same was returned by the postal authority with report “left”. The assessee has not intimated the Registry about change of address if any. None appeared on behalf of the assessee. Assessee has not filed any adjournment application nor intimated about

ITA No.2044/Ahd/2017 - 2 -

reasons for its non-appearance in the matter. In view of this, it is presumed that the assessee is not interested in prosecuting the appeal before the Tribunal, therefore, appeal of the assessee stand dismissed for want of prosecution following decision of the ITAT, Delhi Bench in CIT Vs. Multiplan India Pvt. Ltd., 38 ITD 320 (Delhi).

3.

In the result, appeal of the assessee is dismissed. Pronounced in the Open Court on 10th May, 2019.

Sd/- Sd/- (PRADIP KUMAR KEDIA) (RAJPAL YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER

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