SHRI ROHITBHAI CHANDULAL SHAH,AHMEDABAD vs. ITO, WARD-5(3)(2), AHMEDABAD

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ITA 2545/AHD/2017Status: DisposedITAT Ahmedabad07 May 2019AY 2010-112 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 that the assessee was not interested in pursuing the appeal due to their non-appearance. Following precedent, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee filed an appeal before the ITAT challenging a penalty imposed under section 271(1)(b) of the Income Tax Act. Notice of hearing was duly served to the assessee, but no one appeared on their behalf.

What were the issues?

Whether the appeal should be dismissed for want of prosecution when the assessee fails to appear before the tribunal after due notice.

Which sections of the Income-tax Act were involved?

Section 271(1)(b)

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: 07/05/2019Pronounced: 07/05/2019

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. 2545/Ahd/2017 �नधा�रण वष�/Assessment Year: 2010-11 Shri Rohitbhai Chandulal Shah ITO, Ward-5(3)(2) 5/2, Vitrag Coop. Hsg. Society Vs Ahmedabad. Prabhudas Thakker College Road Nr.Shantivan, Paldi Ahmedabad 380 007. PAN : AQEPS 7758 R अपीलाथ�/ (Appellant) �� यथ�/ (Respondent) Assessee by : None Revenue by : Shri S.K. Dev, Sr.DR सुनवाई क� तार�ख/Date of Hearing : 07/05/2019 घोषणा क� तार�ख /Date of Pronouncement : 07/05/2019 O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER : Assessee is in appeal before the Tribunal against order of the ld.CIT(A)-5, Ahmedabad dated 1.9.2017 passed for the Asstt.Year 2010-11 challenging penalty under section 271(1)(b) of the Income Tax Act, 1961.

2.

Notice of hearing was issued to the assessee by regd. AD post on 27.3.2019 for hearing of the appeal on 7.5.2019. AD slip was returned post authority after duly serving the notice on the assessee and placed on record. However, none appeared on behalf of the assessee. Assessee has not filed any adjournment application nor intimated about 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

ITA No.2545/Ahd/2017 - 2 -

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 7th May, 2019.

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

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