SHRI RAJENDRA SHIVRAMBHAI PATEL,UNJHA vs. THE INCOME TAX OFFICER, WARD-2, PATAN

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ITA 862/AHD/2015Status: DisposedITAT Ahmedabad17 January 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 noted the absence of the assessee and the lack of any representation or request for adjournment. It was presumed that the assessee was not serious about pursuing the appeal.

What were the facts?

The assessee's appeal was filed against an order of the CIT(A) for AY 2006-07. The assessee failed to appear for the hearing on multiple occasions without any prior intimation.

What were the issues?

Whether the appeal should be dismissed in limine due to the assessee's non-appearance and lack of prosecution.

Which sections of the Income-tax Act were involved?

Section 144,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, “SMC” BENCH, AHMEDABAD

Before: SHRI PRADIP KUMAR KEDIA & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR

For Appellant: Shri N. J. Vyas, Sr.D.R

PER PRADIP KUMAR KEDIA - AM:

The captioned appeal has been filed at the instance of the Assessee against the order of the CIT(A), Gandhinagar (‘CIT(A)’ in short), dated 22.01.2015 arising in the assessment order dated 29.01.2014 passed by the Assessing Officer (AO) under s. 144 r.w.s. 147 of the Income Tax Act, 1961 (the Act) concerning AY 2006-07.

2.

At the time of hearing, none appeared on behalf of the appellant- assessee. Case file reveals that none appeared for assessee on earlier

ITA No. 862/Ahd/15 [Shri Rajendra S. Patel vs. AC IT] A.Y. 2006-07 - 2 - occasion also without any intimation. 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 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 Holkar vs. CWT: 223 ITR 480 (M.P.).

3.

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

4.

In the result, appeal of the Assessee is dismissed in limine.

This Order pronounced in Open Court on 17/01/2019

Sd/- Sd/- (MAHAVIR PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad: Dated 17/01/2019 True Copy S. K. SINHA आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. राज�व / Revenue 2. आवेदक / Assessee 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त- अपील / CIT (A) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाइल / Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद ।

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