GUJARAT HEALTH CARE LIMITED (IN LIQN.),AHMEDABAD vs. THE COMMISSIONER OF INCOME TAX (APPEALS)-2, AHMEDABAD

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ITA 1220/AHD/2016Status: DisposedITAT Ahmedabad29 March 2019AY 2006-072 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, noting the absence of the assessee and their lack of interest in prosecuting the appeal, dismissed the appeal in limine. The assessee can approach the Tribunal to recall the order if there was a sufficient cause for non-appearance.

What were the facts?

The assessee's appeal was listed for hearing, but neither the assessee nor their representative appeared. No adjournment application was filed despite proper notice being served.

What were the issues?

The primary issue was the assessee's non-appearance before the Tribunal for the hearing of their appeal.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: SHRI PRADIP KUMAR KEDIA & SHRI MAHAVIR PRASAD

PER MAHAVIR PRASAD, JUDICIAL MEMBER

1.

This appeal filed by the Assessee is directed against the order of the Ld. CIT(A)-2, Ahmedabad dated 29.12.2015 pertaining to A.Y. 2006-07.

ITA No. 1220/Ahd/2016 2 . A.Y. 2006-07 2. On the date of hearing i.e. on 12-02-2019, 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 appeal filed by the Assessee is dismissed.

Order pronounced in Open Court on 29 - 03- 2019

Sd/- Sd/- (PRADIP KUMAR KEDIA) (MAHAVIR PRASAD) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER

Ahmedabad: Dated 29/03/2019 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

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