M/S. CROISSANCE TRADING PVT. LTD,AHMEDABAD vs. ITO WARD-1(1)(3), AHMEDABAD

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ITA 2475/AHD/2017Status: DisposedITAT Ahmedabad11 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 about prosecuting the appeal due to their non-appearance and the previous dismissal for delay. Following precedent, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). The assessee did not appear for the hearing, and the notice sent to their registered address was returned as 'now known'. The assessee's previous appeal before the CIT(A) was also dismissed for delay.

What were the issues?

Whether the appeal should be dismissed for want of prosecution when the assessee fails to appear and shows no seriousness in pursuing the matter.

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: 08/03/2019Pronounced: 11/03/2019

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. 2475/Ahd/2017 �नधा�रण वष�/Assessment Year: 2013-14 M/s.Croissance Trading P.Ltd,. ITO, Ward-1(1)(3) 426, 4th Floor Vs Ahmedabad. Super Mall, C.G. Road Navrangpura Ahmedabad 380 006. PAN : AADCC 3111 A अपीलाथ�/ (Appellant) �� यथ�/ (Respondent) Assessee by : None Revenue by : Aoitya Shukla, Sr.DR सुनवाई क� तार�ख/Date of Hearing : 08/03/2019 घोषणा क� तार�ख /Date of Pronouncement : 11/03/2019 O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER : Assessee is in appeal before the Tribunal against order of the ld.CIT(A)-1, Ahmedabad dated 11.9.2017 passed for the Asstt.Year 2013-14.

2.

None appeared on behalf of the assessee. Notice of hearing was sent to the assessee by regd. AD post at the address mentioned in Form No.36. However, the same was returned by the postal authority with remark “now known”. The assessee has not intimated to the Registry about any change of address. Assessee has not filed any adjournment application nor intimated reasons for its non-appearance on the date of hearing. It is also noticed that the appeal of the assessee before the ld.CIT(A) was also dismissed due to delay in filing appeal by more than

ITA No.2475 /Ahd/2017 - 2 -

one year. In view of this fact, it is presumed that the assessee is not serious about prosecuting its appeal, therefore, appeal of the assessee is 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 11th March, 2019.

Sd/- Sd/- (PRADIP KUMAR KEDIA) (RAJPAL YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER

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