ZED SUPPLY CHAIN LIMITED,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-8(4), AHMEDABAD

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ITA 125/AHD/2017Status: DisposedITAT Ahmedabad30 October 2018AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that the assessee was not serious in pursuing the appeal due to non-representation. Therefore, the appeal was dismissed in limine.

What were the facts?

The assessee's appeal for Assessment Year 2010-11 was listed for hearing. The assessee failed to appear before the tribunal on the scheduled date despite receiving proper notice. No petition for adjournment was filed by the assessee.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance and lack of representation.

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, AHMEDABAD “B” BENCH

Before: Shri Rajpal Yadav & Shri Amarjit Singh

For Respondent: Shri Mudit Nagpal, Sr. D.R

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member ITA No. 125/Ahd/2017 Assessment Year 2010-11

Zed Supplychain Ltd., 704, The ITO, Shitiranta Complex, Ward-8(4), Panchvati Cross Road, C.G. Vs Ahmedabad Road, Ahmedabad (Respondent) PAN: AAACZ3276E (Appellant)

Revenue by: Shri Mudit Nagpal, Sr. D.R. Assessee by: None

Date of hearing : 29-10-2018 Date of pronouncement : 30-10-2018 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-

This assessee’s appeal for A.Y. 2010-11, arises from order of the CIT(A)- 8, Ahmedabad dated 18-12-2014, 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 notice of hearing was sent to the assessee on 30/07/2018 fixing the date of hearing on 29/10/2018 at the address indicated in column No. 10. Despite this, the assessee remained unrepresented. 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

I.T.A No. 125/Ahd/2017 A.Y. 2010-11 Page No 2 Zen Supplychain Limited vs. ITO

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 30-10-2018

Sd/- Sd/- (RAJPAL YADAV) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 30/10/2018 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/आदेश से, उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद

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