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Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH
Before: Shri Amarjit Singh
आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-
These five appeals filed by assessee for A.Y. 2013-14, arise from order of the CIT(A)-8, Ahmedabad dated 04-09-2017, in proceedings under section 200A(1) of the Income Tax Act, 1961; in short “the Act”.
At the time of hearing, none appeared on behalf of the appellant-assessee. Opportunity of hearing was given to the assessee fixing the date of hearing on 19/03/2019. Despite this, the assessee remained unrepresented. In the
I.T.A Nos. 2566 to 2570/Ahd/2017 A.Y. 2013-14 Page No 2 Shri Mahila Sewa Sahkari Bank Ltd. vs. ACIT
aforementioned peculiar facts and circumstances of the case, in the absence of any representation on behalf of the assessee or petition seeking time, it can be safely presumed that the assessee is not serious in pursuing the appeals filed. Accordingly the only alternative left is to dismiss the appeals 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 is able to 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, all the five appeals of the Assessee are dismissed. Order pronounced in the open court on 25-03-2019
Sd/- Sd/- (MADHUMITA ROY) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 25/03/2019 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद