SMT. VAISHALIBA M. JADEJA,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJKOT-GUJARAT
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal, noting the absence of the assessee and the lack of an adjournment request, decided to dismiss the appeal in limine. The assessee retains the liberty to seek recall of the order if sufficient cause for non-appearance is shown.
What were the facts?
The assessee's appeal was scheduled for hearing, but neither the assessee nor their representative appeared. No adjournment application was filed despite proper service of notice.
What were the issues?
The primary issue was the assessee's non-appearance on the date of hearing and the consequent dismissal of the appeal.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: SHRI MAHAVIR PRASAD & SHRI WASEEM AHMED
Date of hearing : 29 -01-2019 Date of Pronouncement : 30 -01-2019
PER MAHAVIR PRASAD, JUDICIAL MEMBER
This appeal filed by the Assessee is directed against the order of the Ld. CIT(A)-I, Rajkot dated 18.03.2014 pertaining to A.Y. 2010-11. 2 . A.Y. 2010-11
On the date of hearing i.e. on 29-01-2019, none appeared on behalf of Assessee nor an adjournment application was filed on behalf of the Assessee though the notice fixing the date of hearing was served on Assessee, which indicates that the assessee is not interested in prosecuting the appeal, therefore, following the decision of ITAT Delhi Bench in the case of CIT Vs Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), we dismiss the appeal of the assessee in limine. The assessee shall however be at liberty to approach the Tribunal for recalling of this order, if prevented by sufficient cause for non-appearance on the date of hearing.
In the result, the appeal filed by the Assessee is dismissed.
Order pronounced in Open Court on 30 - 01- 2019 (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBERJUDICIAL MEMBER Ahmedabad: Dated 30/01/2019 Rajesh Copy of the Order forwarded to:-
The Appellant.
The Respondent.
The CIT (Appeals) –
The CIT concerned.
The DR., ITAT, Ahmedabad.
Guard File. By ORDER
Deputy/Asstt.
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