M/S AMBABHAI K PATEL,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD 2(4), RAJKOT-GUJARAT

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ITA 1316/RJT/2010Status: DisposedITAT Rajkot06 August 2019AY 2007-082 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 assessee's persistent absence and lack of representation. It was presumed that the assessee was not serious in pursuing the appeal.

What were the facts?

The assessee's appeal for Assessment Year 2007-08 was scheduled for hearing. The assessee failed to appear for the hearing despite being given a last opportunity.

What were the issues?

The primary issue was the assessee's non-representation during the appeal hearing, leading to the dismissal of the appeal.

Which sections of the Income-tax Act were involved?

Section 143(3)

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, RAJKOT BENCH, RAJKOT

Before: Shri Mahavir Prasad & Shri Amarjit Singh

For Respondent: Shri P.R. Chauhan, Sr. D.R

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Mahavir Prasad, Judicial Member and Shri Amarjit Singh, Accountant Member [Conducted through E-Court at Ahmedabad] ITA No. 1316/Rjt/2010 Assessment Year 2007-08

M/s. Ambabhai K. Patel, The ITO, New Ghee Kanta Road, Ward-2(4), Rajkot Vs Rajkot PAN: AAKFA9621P (Respondent) (Appellant)

Revenue by: Shri P.R. Chauhan, Sr. D.R. Assessee by: None Date of hearing : 01-08-2019 Date of pronouncement : 06-08-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-

This assessee’s appeal for A.Y. 2007-08, arises from order of the CIT(A)- III, Rajkot dated 14-09-2010, in proceedings under section 143(3) 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 to the assessee fixing the date of hearing on 01/08/2019. Despite this, the assessee remained unrepresented. In the

I.T.A No. 1316/Rjt/2010 A.Y. 2007-08 Page No 2 M/s. Ambabhai K. Patel vs. ITO

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 06-08-2019

Sd/- Sd/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 06/08/2019 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, Assistant Registrar, Income Tax Appellate Tribunal, Rajkot

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