MONIKA V. CHAUDHARY,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-6(1)(1),, AHMEDABAD

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Mahavir Prasad, Judicial Member And Shri Amarjit Singh, Accountant Member ITA No. 1250/Ahd/2017 Assessment Year 2012-13

Monika V. Chaudhary, Vs The ITO, Prop. of M/s. M.V. Ward-6(1)(1), Enterprise, Ahmedabad-380009 15, Jay Vijay Estate, (Respondent) B/h, Aakash Vikas Estate, Rakhial, Ahmedabad-380023 PAN: AHLPC2364B (Appellant)

Revenue by: Shri Mudit Nagpal, Sr. D.R. Assessee by: None Date of hearing : 11-01-2019 Date of pronouncement : 16-01-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-

This assessee’s appeal for A.Y. 2012-13, arises from order of the CIT(A)-6, Ahmedabad dated 28-02-2017, in proceedings under section 143(3) of the Income Tax Act, 1961; in short “the Act”.

I.T.A No. 1250/Ahd/2017 A.Y. 2012-13 Page No 2 Monika V. Chaudhary vs. ITO

assessee remained unrepresented. It is further seen that the said notice has not come back un-served. 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.).