SHRI RAMESHCHANDRA VADILAL SHAH,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1), AHMEDABAD

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ITA 3150/AHD/2016Status: DisposedITAT Ahmedabad09 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 persistent non-appearance and lack of inclination to pursue the case. The assessee was granted liberty to seek recall of the order if prevented by sufficient cause.

What were the facts?

The assessee's appeal was listed for hearing, but neither the assessee nor their authorized representative appeared. An adjournment application was also rejected. This was not the first instance of non-appearance.

What were the issues?

The primary issue was the assessee's failure to appear before the Tribunal for the hearing of their appeal.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH

Before: SHRI MAHAVIR PRASAD & SHRI AMARJIT SINGH

PER MAHAVIR PRASAD, JUDICIAL MEMBER

1.

This appeal by the Assessee is directed against the order of the Ld. CIT(A)-6, Ahmedabad dated 23.08.2016 pertaining to A.Y. 2012-13.

ITA No. 3150/Ahd/2016 2 . A.Y. 2012-13 2. On the date of hearing i.e. on 10-10-2018, an adjournment application was moved by the A.R. but none was present on earlier occasion also none appeared on behalf of the assessee before us. It appears that assessee is not inclined to pursue his appeal. Therefore, adjournment application is rejected. Thus 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 11 - 10- 2018

Sd/- Sd/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad: Dated 11 /10/2018 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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