SHRI HARI ISAN CHAUDHARY,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(2)(1), VADODARA

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ITA 1142/AHD/2017Status: DisposedITAT Ahmedabad14 March 2019AY 2012-132 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 consistent non-appearance of the assessee and the absence of any adjournment application. It was presumed that the assessee was not interested in pursuing the appeal.

What were the facts?

The assessee filed an appeal against an addition made under Section 69A of the Income Tax Act for Assessment Year 2012-13. The assessee failed to appear before the Tribunal on multiple hearing dates.

What were the issues?

Whether the appeal should be dismissed for want of prosecution due to the assessee's non-appearance.

Which sections of the Income-tax Act were involved?

Section 69A

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, AHMEDABAD – BENCH ‘D’

Before: SHRI RAJPAL YADAV & SHRI PRADIP KUMAR KEDIA

Hearing: 14/03/2019Pronounced: 14/03/2019

आयकर अपील�य अ�धकरण, अहमदाबाद �यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘D’

BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1142/Ahd/2017 �नधा�रण वष�/Assessment Year: 2012-13 Shri Hari Isna Chaudhary ITO, Ward-1(2)(1) C-376/77, Anandbaug Society Vs Vadodara. Susen Tarsali Road Makarpura Vadodara 390 010. PAN : ABDPC 3398 M अपीलाथ�/ (Appellant) �� यथ�/ (Respondent) Assessee by : None Revenue by : Dr.Rajesh Meena, Sr.DR सुनवाई क� तार�ख/Date of Hearing : 14/03/2019 घोषणा क� तार�ख /Date of Pronouncement : 14/03/2019 O R D E R PER PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER : Assessee is in appeal before the Tribunal against order of the ld.CIT(A)-5, Vadodara dated 22.1.20197 passed for the Asstt.Year 2012-13 challenging addition under section 69A of the Income Tax Act, 1961.

2.

None appeared on behalf of the assessee. On the last date of hearing i.e. on 5.1.2018 and 25.1.2019 none appeared on behalf of the assessee. , accordingly hearing was adjourned to 14.3.2019. On this date also none appeared. Assessee has not filed any adjournment application nor intimated about reasons for his non-appearance in the matter. In view of this, it is presumed that the assessee is not interested in prosecuting the appeal before the Tribunal, therefore, appeal of the

ITA No.1142 /Ahd/2017 - 2 -

assessee stand dismissed for want of prosecution following decision of the ITAT, Delhi Bench in CIT Vs. Multiplan India Pvt. Ltd., 38 ITD 320 (Delhi).

3.

In the result, appeal of the assessee is dismissed. Pronounced in the Open Court on 14th March, 2019.

Sd/- Sd/- (RAJPAL YADAV) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated, 14/03/2019

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