HARSHA BHARATBHAI POPAT,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5(3), AHMEDABAD

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ITA 710/AHD/2017Status: DisposedITAT Ahmedabad12 October 2018AY 2012-132 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 dismissed the appeal in limine due to the assessee's non-appearance and lack of interest in pursuing the appeal. The assessee can apply for restoration by showing reasonable cause for non-appearance.

What were the facts?

The assessee's appeal was scheduled for hearing, but the notice sent by registered post was returned unserved with the remark 'door locked'. The assessee did not provide any change of address.

What were the issues?

Whether the appeal should be dismissed in limine due to the assessee's non-appearance and unserved notice.

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

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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: Shri Pramod Kumar]

1.

By way of this appeal, the assessee appellant has challenged correctness of order dated 8th February 2017 passed by the CIT(A), Ahmedabad-5 in the matter of assessment under Section 143(3) of the Income-tax Act, 1961, for the assessment year 2012-13.

2.

In this case, notice of hearing was sent by Registered Post with Acknowledgement Due to the assessee on 20.09.2018 fixing the date of hearing on 12.10.2018, which was returned by the Postal Authorities unserved with the remarks “door locked” . No change of address has been provided by the assessee. This shows that the assessee is not interested in pursuing with her appeal. Therefore, in view of the decision of Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT (1997) 223 ITR 480 (M.P.)

SMC-ITA No. 710/Ahd/2017 Harsha Bharatbhai Popat Vs. DCIT AY : 2012-13 Page 2 of 2

and the decision of Hon'ble Delhi Tribunal in the case of CIT vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Delhi), I dismiss the appeal of the assessee in limine.

3 The assessee may, if so advised, file an application before this Tribunal for restoration of her appeal and hearing on merits by showing reasonable cause for not appearing before the Tribunal on the date of hearing. The Bench, if so satisfied, may recall its order and restore the appeal to its original number for hearing on merits.

4.

In the result, the appeal is dismissed in limine. Order pronounced in the open Court on this 12th day of October, 2018.

Sd/-

Pramod Kumar (Accountant Member) Ahmedabad, the 12th day of October, 2018 **bt Copies to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order

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