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Income Tax Appellate Tribunal, ‘’SMC’’BENCH, AHMEDABAD
Before: SHRI RAJPAL YADAV & WASEEM AHMED
PER WASEEM AHMED, ACCOUNTANT MEMBER:
The captioned appeal has been filed at the instance of the Assessee against the order of the Commissioner of Income Tax (Appeals)- 2, Ahmedabad [Ld.CIT(A) in short] vide appeal no.CIT(A)- 2/159/Wd.2(1)(4)/2016-17, dated 28/09/2017 arising in the matter of assessment order passed under s.143(3) of the Income Tax Act, 1961 (here-in- after referred to as "the Act") dated 21/03/2016 relevant to Assessment Year (AY) 2013-14. Asstt. Year 2013-14 2
None appeared on behalf of the assessee. Notice of hearing was sent to the assessee by regd. AD post. The same was served as the AD slip has been returned by the postal authority and placed on record. The assessee has neither filed any adjournment application nor intimated about reasons for its non-appearance on the date of hearing. In the aforementioned peculiar facts and circumstances of the case and the absence of any representation on behalf of the assessee, it can be safely presumed that the assessee is not serious in pursuing the appeal filed. Accordingly, the only alternative left is to dismiss the appeal of the assessee in limine. Support is drawn from the order of the Tribunals in Commissioner of Income Tax vs. Multi Plan India (P) Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holka vs. CWT: 223 ITR480 (M.P.).
Before parting, it is appropriate to add that in case the assessee can show that there was a reasonable cause for non-representation on the date of hearing, it would be at liberty if so advised to pray for a recall of this order.
In the result, the appeal of the assessee is dismissed.
Order pronounced in the Court on 29/03/2019 at Ahmedabad.
- - (RAJPAL YADAV) ACCOUNTANT MEMBER (Ahmedabad; Dated 29/03/2019 manish Asstt. Year 2013-14 3
आदेश क" ""त"ल"प "े"षत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant
""यथ" / The Respondent. 3. संबं"धत आयकर आयु"त / Concerned CIT 4. आयकर आयु"त(अपील) / The CIT(A)
"वभागीय ""त"न"ध, आयकर अपील"य अ"धकरण / DR, ITAT, 6. गाड" फाईल / Guard file. आदेशानुसार/BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.