MAHENDRA BUDHARAM NARWARIA,AHMEDABAD vs. DCIT CIRCLE 4(2), AHMEDABD

PDF · subscribers
ITA 1626/AHD/2017Status: DisposedITAT Ahmedabad30 April 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 noted the assessee's non-appearance and lack of interest in prosecuting the appeal. Following precedent, the Tribunal dismissed the appeals in limine.

What were the facts?

The assessee's appeals were listed for hearing. However, neither the assessee nor their representative appeared, and no adjournment application was filed. The notice of hearing had been duly served.

What were the issues?

Whether the appeal should be dismissed for non-prosecution due to the assessee's failure to appear for the hearing.

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 “B” BENCH

Before: SHRI MAHAVIR PRASAD & SHRI AMARJIT SINGH

PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. These appeals filed by the Assessee are directed against the order of the Ld. CIT(A)-4, Ahmedabad dated 07.06.2017 pertaining to A.Ys. 2013-14 & 2014- 15.

ITA Nos. 1626 & 1627/Ahd/2017 2 . A.Ys. 2013-14 & 2014-15 2. On the date of hearing i.e. on 30-04-2019, none appeared on behalf of Assessee nor an adjournment application was filed on behalf of the Assessee though the notice fixing the date of hearing was served on Assessee, which indicates that the assessee is not interested in prosecuting the appeal, therefore, following the decision of ITAT Delhi Bench in the case of CIT Vs Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), we dismiss the appeal of the assessee in limine. The assessee shall however be at liberty to approach the Tribunal for recalling of this order, if prevented by sufficient cause for non-appearance on the date of hearing.

3.

In the result, the appeals filed by the Assessee are dismissed.

Order pronounced in Open Court on 30 - 04- 2019

Sd/- Sd/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad: Dated 30/04/2019 Rajesh Copy of the Order forwarded to:- 1. The Appellant. 2. The Respondent. 3. The CIT (Appeals) – 4. The CIT concerned. 5. The DR., ITAT, Ahmedabad. 6. Guard File. By ORDER

Deputy/Asstt.Registrar ITAT,Ahmedabad

Recent GST High Court judgments

Search GST case law →