SHRI FAKIRCHAND DAMODARDAS AGRAWAL,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2), AHMEDABAD

PDF · subscribers
ITA 1295/AHD/2017Status: DisposedITAT Ahmedabad13 February 2019AY 2012-132 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 noted that the assessee was not present and had not filed for adjournment, indicating a lack of interest in prosecuting the appeal. Following precedent, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal against the order of the Pr. CIT for Assessment Year 2012-13. On the date of hearing, neither the assessee nor their representative appeared, and no adjournment application was filed.

What were the issues?

The primary issue was the non-appearance of the assessee on the date of hearing and the consequent dismissal of the appeal.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)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, AHMEDABAD “B” BENCH

Before: SHRI MAHAVIR PRASAD & SHRI AMARJIT SINGH

PER MAHAVIR PRASAD, JUDICIAL MEMBER

1.

This appeal filed by the Assessee is directed against the order of the Ld. Pr.CIT-I, Ahmedabad dated 22.03.2017 pertaining to A.Y. 2012-13.

ITA No. 1295/Ahd/2017 2 . A.Y. 2012-13 2. On the date of hearing i.e. on 11-02-2019, none appeared on behalf of Assessee nor an adjournment application was filed on behalf of the Assessee though the notice fixing the date of hearing was served on Assessee, which indicates that the assessee is not interested in prosecuting the appeal, therefore, following the decision of ITAT Delhi Bench in the case of CIT Vs Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), we dismiss the appeal of the assessee in limine. The assessee shall however be at liberty to approach the Tribunal for recalling of this order, if prevented by sufficient cause for non-appearance on the date of hearing.

3.

In the result, the appeal filed by the Assessee is dismissed.

Order pronounced in Open Court on 13 - 02- 2019

Sd/- Sd/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad: Dated 13/02/2019 Rajesh Copy of the Order forwarded to:- 1. The Appellant. 2. The Respondent. 3. The CIT (Appeals) – 4. The CIT concerned. 5. The DR., ITAT, Ahmedabad. 6. Guard File. By ORDER

Deputy/Asstt.Registrar ITAT,Ahmedabad

Recent GST High Court judgments

Search GST case law →