SHRI JITENDRA B. RATHOD,VADODARA vs. THE ACIT, CIRCLE-2(1), VADODARA

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ITA 1996/AHD/2015Status: DisposedITAT Ahmedabad30 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 inferred that the assessee was not serious about pursuing the case due to non-appearance. Citing various High Court and ITAT decisions, the Tribunal decided to dismiss the appeal for non-prosecution.

What were the facts?

The assessee filed an appeal against a penalty order under section 271(1)(c) of the Income Tax Act. The notice of hearing was sent to the assessee, but neither the assessee nor their representative appeared for the hearing, nor was an adjournment requested.

What were the issues?

Whether an appeal should be dismissed for non-prosecution when the assessee fails to appear for the hearing without any valid reason or adjournment request.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)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, “D” BENCH, AHMEDABAD

Before: SHRI WASEEM AHMED&

For Respondent: Shri G.C. Daxini, Sr. D.R
Hearing: 28/01/2019Pronounced: 30/01/2019

PER Ms. MADHUMITA ROY - JM:

The instant appeal filed by the assessee is against the order dated 16.03.2015 passed by the Commissioner of Income Tax (Appeals)-5, Vadodara arising out of the penalty order dated 25.07.2013 for the Assessment Year 2010-11 passed by the ACIT, Circle-2(1), Baroda under section 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred as to “The Act”).

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 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.)

- 2 - ITA No.1996/Ahd/2015 Shri Jitendra B. Rathod vs. ACIT Asst.Year – 2010-11

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 30/01/2019

Sd/- Sd/- ( WASEEM AHMED ) ( Ms. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER

Ahmedabad; Dated 30/01/2019 Priti Yadav, Sr.PS

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)-5, Vadodara. �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 28.01.2019 2. Date on which the typed draft is placed before the Dictating Member 29/01/2019 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……. 7. Date on which the file goes to the Bench Clerk………………… 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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