SHRI SURESHBHAI DALPATBHAI DESAI, HUF,,MUMBAI vs. THE INCOME TAX OFFICER, WARD-1,, PALANPUR

आयकर अपील�य अ�धकरण, अहमदाबाद �यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 3020/Ahd/2014 (�नधा�रण वष� / Assessment Year : 2009-10) Sureshbhai Dalpatbhai ITO बनाम/ Desai HUF Ward 1 Palanpur Vs. C/o. Income Tax Office 2nd 18, Shankar Mahal, Sophia College, Lane, Floor, Shri Hari Complex, Beach Candy Line, Abu Highway, Palanpur- Mumbai- 400026 385001 �थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAE HD4 093 E .. (अपीलाथ� /Appellant) (��यथ� / Respondent) अपीलाथ� ओर से /Appellant by : None ��यथ� क� ओर से / Vinod Tanwani, Sr. DR Respondent by : सुनवाई क� तार�ख / Date of 05/03/2019 Hearing घोषणा क� तार�ख /Date of 06/03/2019 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)-XX, Ahmedabad (‘CIT(A)’ in short), dated 28.08.2014 arising in the assessment order dated 13.11.2013 passed by the Assessing Officer (AO) under s. 143(3) r.w.s. 147 of the Income Tax Act, 1961 (the Act) concerning A.Y. 2009-10.

ITA No. 3020/Ahd/14[Sureshbhai D. Desai HUF vs. ITO] A.Y. 2009-10 - 2 - notice dated 04.02.2019 to assessee. None appeared for assessee on earlier occasion also without any intimation. In the 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 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.).