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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: SHRI RAJPAL YADAV & SHRI PRADIP KUMAR KEDIA
आयकर अपील�य अ�धकरण, अहमदाबाद �यायपीठ ‘SMC’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 2469/Ahd/2017 (�नधा�रण वष� / Assessment Year : 2013-14) Siddharth M Bacchawat ITO बनाम/ 2, Manek Atambh Flat Ward-5(2)(4), Vs. Pragati Society Ahmedabad. Navarangpura, Ahmedabad- 380009 �थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ALV PB7 290 F .. (अपीलाथ� /Appellant) (��यथ� / Respondent) अपीलाथ� ओर से /Appellant by : None ��यथ� क� ओर से / Aditya Shukla, Sr. DR Respondent by : सुनवाई क� तार�ख / Date of 08/03/2019 Hearing घोषणा क� तार�ख /Date of 12/03/2019 Pronouncement आदेश/O R D E R PER PRADIP KUMAR KEDIA - AM:
The captioned appeal has been filed at the instance of the Assessee against the order of the CIT(A)-7, Ahmedabad (‘CIT(A))’ in short), dated 15.01.2016 arising in the assessment order dated 31.03.2014 passed by the Assessing Officer (AO) under s. 143(3) of the Income Tax Act, 1961 (the Act) concerning A.Y. 2011-12.
At the time of hearing, none appeared on behalf of the appellant- assessee. Case file reveals that the Registry has already sent an RPAD notice dated 08.02.2019 to assessee. None appeared for assessee on earlier occasion also without any intimation. In the aforementioned
ITA No. 2469/Ahd/17[Siddharth M Bacchawat vs. ITO] A.Y. 2013-14 - 2 - 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 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 Holkar vs. CWT: 223 ITR 480 (M.P.).
Before parting, it would be appropriate to add that in case the assessee is able to show that there existed a reasonable cause for non- representation on the date of hearing, it would be at liberty, if so advised, to seek for a recall of this order.
In the result, appeal of the Assessee is dismissed in limine.
This Order pronounced in Open Court on 12/03/2019
Sd/- Sd/- (RAJPAL YADAV) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad: Dated 12/03/2019 Tanmay True Copy आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. राज�व / Revenue 2. आवेदक / Assessee 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त- अपील / CIT (A) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाइल / Guard file. By order/आदेश से,
उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद ।