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Income Tax Appellate Tribunal, AHMEDABAD – BENCH ‘A’
Before: SHRI RAJPAL YADAV & SHRI PRADIP KUMAR KEDIA
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.
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).
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