SHRI ASHOKKUMAR KAMALSINGH SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-9(4), AHMEDABAD

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ITA 2433/AHD/2014Status: DisposedITAT Ahmedabad28 February 2019AY 2006-072 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 inferred that the assessee was not serious about pursuing the appeal due to non-appearance. Citing precedents, the Tribunal decided to dismiss the appeal for non-prosecution.

What were the facts?

The assessee filed an appeal against an assessment order. Notice of hearing was sent to the assessee, but neither the assessee nor their representative appeared, nor was an adjournment requested.

What were the issues?

Whether the appeal should be dismissed for non-prosecution when the assessee fails to appear for the hearing.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

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, “C” BENCH, AHMEDABAD

Before: SHRI PRADIP KUMAR KEDIA & SHRI MAHAVIR PRASAD

For Respondent: Ms. Aparna M. Agarwal, CIT-D.R
Hearing: 26/02/2019Pronounced: 28/02/2019

PER SHRI MAHAVIR PRASAD – JUDICAL MEMBER:

The instant appeal filed by the assessee is against the order dated 21.03.2014 passed by the Commissioner of Income Tax, Ahmedabad-IV, Ahmedabad arising out of the assessment order dated 04.11.2011 passed by the ITO, Ward-9(4), Ahmedabad under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred as to “The Act”) for the Assessment Year 2006-07.

2.

The notice of hearing was sent to the assessee by Registered Post as per the address given in Column No.10 of Form No. 36. However, at the time of hearing neither anybody appeared on behalf of the assessee nor any application for adjournment was filed. From this, it is reasonable to infer that the assessee is not serious to pursue its case. Hon’ble Supreme Court in the case of CIT-vs-B.N. Bhattachargee and Another, 118 ITR

- 2 - ITA No.2433/Ahd/2014 Shri Ashokkumar Kamalsingh Sharma Asst.Year – 2006-07

461(SC) observed that preferring an appeal means effectively pursuing it. Hon’ble M.P. High Court in the case of Estate of Late Tukojirao Holkar-vs-CWT, 223 ITR 480(M.P.) dismissed the reference filed by the assessee for not taking necessary steps. Similar view is taken by I.T.A.T., Delhi Bench in the case of Multiplan India Ltd., 38 ITD 320. Considering the above, it appears that the assessee is not interested in prosecuting its appeal. We, therefore, are inclined to dismiss the appeal filed by the assessee for non- prosecution. However, the assessee is at liberty to apply for the recall of the order within the prescribed time after furnishing the suitable reasons for non-appearance. Hence the appeal filed by the assessee is dismissed.

3.

In the result, appeal filed by the assessee is dismissed. This Order pronounced in Open Court on 28/02/2019

Sd/- Sd/- ( PRADIP KUMAR KEDIA ) ( MAHAVIR PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 28/02/2019 आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A). �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 5. 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 25.02.2019 2. Date on which the typed draft is placed before the Dictating Member 26/02/2019 3. Other Member…………. 4. Date on which the approved draft comes to the Sr.P.S./P.S ……………… 5. Date on which the fair order is placed before the Dictating Member for pronouncement… 6. Date on which the fair order comes back to the Sr.P.S./P.S…….28.2.19 7. Date on which the file goes to the Bench Clerk………………… 28.2.19 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order…………………….. 10. Date of Despatch of the Order………………

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