BHARAT SANCHAR NIGAM LIMITED,BHAVNAGAR vs. DCIT, TDS CIRCLE, AHMEDABAD

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ITA 2595/AHD/2017Status: DisposedITAT Ahmedabad01 May 2019AY 2009-102 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 prosecuting the appeal due to non-appearance. Consequently, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee, Bharat Sanchar Nigam Ltd., filed an appeal against an order passed under section 201(1)/201(1A) of the Income Tax Act for AY 2009-10. The assessee failed to appear for the hearing on multiple occasions.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 201(1),Section 201(1A)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, AHMEDABAD – BENCH ‘A’

Before: SHRI RAJPAL YADAV & SHRI PRADIP KUMAR KEDIA

Hearing: 01/05/2019Pronounced: 01/05/2019

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. 2595/Ahd/2017 �नधा�रण वष�/Assessment Year: 2009-10 Bharat Sanchar Nigam Ltd. DCIT, TDS Circle C/o. U.C. Maheshwari & Co. Vs Ahmedabad. Doshi Chamber Mehta Market Surendranagar 363 001 TAN : AHMBO 3197 F अपीलाथ�/ (Appellant) �� यथ�/ (Respondent) Assessee by : None Revenue by : Shri S.K. Dev, Sr.DR सुनवाई क� तार�ख/Date of Hearing : 01/05/2019 घोषणा क� तार�ख /Date of Pronouncement : 01/05/2019 O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER : Assessee is in appeal before the Tribunal against order of the ld.CIT(A)-8, Ahmedabad dated 11.9.2017 passed for the Asstt.Year 2009-10 challenging order passed under section 201(1)/201(1A) of the Income Tax Act, 1961.

2.

None appeared on behalf of the assessee. Appeal was presented on 24.11.2017. Appeal was listed for hearing on two occasions. However, none remained present on behalf of the assessee. Assessee has not filed any adjournment application nor intimated about reasons for his 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

ITA No.2595/Ahd/2017 - 2 -

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 1st May, 2019.

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

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