VARIA ENGINEERING WORKS PVT. LTD.,AHMEDABAD vs. THE PR. CIT-4, AHMEDABAD

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ITA 1231/AHD/2015Status: DisposedITAT Ahmedabad31 January 2019AY 2010-112 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, in the absence of the assessee's representation and considering the lack of seriousness in pursuing the appeal, dismissed the appeal. The assessee was granted liberty to seek recall if a reasonable cause for non-representation could be shown.

What were the facts?

The assessee's appeal for AY 2010-11 arose from an order under section 263 of the Income Tax Act. The assessee failed to appear for the hearing despite being given a last opportunity.

What were the issues?

Whether the appeal should be dismissed in limine due to the assessee's non-representation. The assessee's right to seek recall of the order if reasonable cause is shown.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH

Before: Shri Rajpal Yadav & Shri Amarjit Singh

For Respondent: Shri Jagadish, CIT-D.R

आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-

This assessee’s appeal for A.Y. 2010-11, arises from order of the Principal CIT-4, Ahmedabad dated 19-03-2015, in proceedings under section 263 of the Income Tax Act, 1961; in short “the Act”.

2.

At the time of hearing, none appeared on behalf of the appellant-assessee. Last opportunity of hearing was given on 31-01-2019. Despite this, the assessee

I.T.A No. 1231/Ahd/2015 A.Y. 2010-11 Page No 2 Vaira Engineering Works Pvt. Ltd. vs. Principal CIT-4

remained unrepresented. 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 safely 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 Holka vs. CWT: 223 ITR480 (M.P.).

3.

Before parting, it is appropriate to add that in case the assessee is able to show that there was a reasonable cause for non-representation on the date of hearing, it would be at liberty if so advised to pray for a recall of this order.

4.

In the result, the appeal of the Assessee is dismissed. Order pronounced in the open court on 31-01-2019

Sd/- Sd/- (RAJPAL YADAV) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 31/01/2019 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद

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