M/S. RAVIKIRAN CERAMICS PVT. LTD.,ANAND vs. THE ACIT, CENTRAL CICLE-1, BARODA

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ITA 963/AHD/2014Status: DisposedITAT Ahmedabad13 February 2019AY 2004-052 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 interested in pursuing the appeal as no one appeared and no change of address was intimated. Consequently, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee filed an appeal against the order of the CIT for the assessment year 2004-05. Notice of hearing was sent to the assessee, but it was returned undelivered with the remark 'left'.

What were the issues?

Whether the appeal should be dismissed for want of prosecution when the assessee fails to appear and the notice is returned undelivered.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, AHMEDABAD – BENCH ‘A’

Before: SHRI RAJPAL YADAV & SHRI AMARJIT SINGH

Hearing: 04/02/2019

आदेश/O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER:

This is assessee’s appeal directed against order of ld.CIT-IV, Ahmedabad dated 29.1.2014 passed for the Asstt.Year 2004-05.

2.

None appeared on behalf of the assessee. Notice of hearing was sent to the assessee through RPAD post. The same was returned by the postal authorities with remark “left”. Assessee has not intimated to the Registry about change address if any. Nor any intimation has been sent to the Registry for its non- appearance on the date of hearing. In view of this, it is presumed that the assessee is not interested in prosecuting its appeal before the Tribunal, therefore, appeal of the assessee stands dismissed

ITA No.963 /Ahd/2014 2 for want of prosecution following decision of the ITAT, Delhi Bench in CIT Vs. Multiplan India Pvt. Ltd., 38 ITD 320 (Delhi).

Order pronounced in the Court on 13th February, 2019.

Sd/- Sd/- (AMARJIT SINGH) (RAJPAL YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER

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