SIDDHARTH M BACCHAWAT,AHMEDABAD vs. ITO, WARD-5(2)(4), AHMEDABAD

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ITA 2469/AHD/2017Status: DisposedITAT Ahmedabad12 March 2019AY 2013-142 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 repeated non-appearance. Consequently, the appeal was dismissed in limine.

What were the facts?

The assessee failed to appear before the ITAT for the hearing of their appeal. Despite a notice sent by RPAD, no representation was made by the assessee. This was not the first instance of non-appearance.

What were the issues?

Whether an appeal can be dismissed in limine due to the assessee's persistent non-appearance for hearings.

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 & 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.

2.

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.).

3.

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.

4.

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 ।

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