SHRI GANPATLAL MANROOPJI SONI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-6(1)(4), AHMEDABAD

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ITA 547/AHD/2017Status: DisposedITAT Ahmedabad30 November 2018AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee was served with the notice of hearing but did not appear, indicating a lack of interest in prosecuting the appeal. Therefore, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for Assessment Year 2012-13. On the date of hearing, neither the assessee nor their representative appeared, nor was an adjournment application filed.

What were the issues?

Whether the appeal should be dismissed for non-prosecution due to the assessee's absence on the hearing date.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: SHRI MAHAVIR PRASAD & SHRI WASEEM AHMED

PER MAHAVIR PRASAD, JUDICIAL MEMBER

1.

This appeal by the Assessee is directed against the order of the Ld. CIT(A)-6, Ahmedabad dated 28.12.2016 pertaining to A.Y. 2012-13.

ITA No. 547/Ahd/2017 2 . A.Y. 2012-13 2. On the date of hearing i.e. on 18-10-2018, 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.

3.

In the result, the appeal filed by the Assessee is dismissed.

Order pronounced in Open Court on 30- 11- 2018

Sd/- Sd/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad: Dated 30/11/2018 Rajesh Copy of the Order forwarded to:- 1. The Appellant. 2. The Respondent. 3. The CIT (Appeals) – 4. The CIT concerned. 5. The DR., ITAT, Ahmedabad. 6. Guard File. By ORDER

Deputy/Asstt.Registrar ITAT,Ahmedabad

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