M/S KISHOR PROJECT PVT. LTD.,RAJKOT-GUJARAT vs. THE DY. COMMR. INCOME TAX, CIRCLE-1, RAJKOT-GUJARAT

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ITA 528/RJT/2014Status: DisposedITAT Rajkot29 November 2019AY 2007-082 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal, citing various High Court and ITAT decisions, held that an appeal must be effectively pursued. Since the assessee failed to appear or prosecute the appeal, it was dismissed for non-prosecution.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). Notice of hearing was sent to the assessee, but no one appeared on their behalf, nor was an adjournment requested. The tribunal inferred the assessee was not serious about pursuing the case.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the appellant fails to appear for the hearing. The importance of actively pursuing an appeal filed before the tribunal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

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, RAJKOT BENCH, RAJKOT

Before: SHRI WASEEM AHMED&

For Respondent: Shri Amit Pratap Singh, Sr. D.R
Hearing: 29/11/2019Pronounced: 29/11/2019

PER Ms. MADHUMITA ROY - JM:

The instant appeal filed by the assessee is against order dated 24.06.2014 passed by the Commissioner of Income Tax (Appeals)-I, Rajkot arising out of the order dated 11.03.2013 passed by the DCIT, Circle-1, Rajkot under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for the Assessment Year 2006-07.

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 none 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 his 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

- 2 - ITA No.528/Rjt/2014 M/s. Kishor Project Pvt. Ltd. vs DCIT A.Y. 2007-08

Court in the case of Estate of Late Tukojirao Holkar-vs-CWT, 223 ITR 480(M.P.) 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, since it appears that the assessee is not interested in prosecuting its appeal, we are inclined to dismiss the appeal filed by the assessee for non-prosecution. However the assessee is at liberty to apply for 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 29/11/2019

Sd/- Sd/- ( WASEEM AHMED ) ( Ms. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 29/11/2019 TANMAY, 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)- �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Rajkot 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, Rajkot 1. Date of dictation 29.11.2019 2. Date on which the typed draft is placed before the Dictating Member 29.11.2019 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 29.11.2019 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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