MARUTI NUTRITIOUS FOOD LTD.,AHMEDABAD vs. ITO, WARD 2(1)(4), AHMEDABAD

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ITA 2626/AHD/2017Status: DisposedITAT Ahmedabad28 March 2019AY 2013-143 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 serious in pursuing the appeal due to non-appearance. The appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal against the assessment order for AY 2013-14. Despite proper notice, the assessee did not appear for the hearing and did not file any adjournment application.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance and lack of representation.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)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, ‘’SMC’’BENCH, AHMEDABAD

Before: SHRI RAJPAL YADAV & WASEEM AHMED

Hearing: 27/03/2019Pronounced: 28/03/2019

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

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.).

3.

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.

4.

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

2.

""यथ" / The Respondent. 3. संबं"धत आयकर आयु"त / Concerned CIT 4. आयकर आयु"त(अपील) / The CIT(A)

5.

"वभागीय ""त"न"ध, आयकर अपील"य अ"धकरण / DR, ITAT, 6. गाड" फाईल / Guard file. आदेशानुसार/BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.

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