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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: Shri Pramod Kumar]
By way of this appeal, the assessee appellant has challenged correctness of order dated 19th December 2016 passed by the CIT(A)-3, Ahmedabad in the matter of assessment under Section 143(3) of the Income-tax Act, 1961, for the assessment year 2013-14.
In this case, notice of hearing was sent by Registered Post with Acknowledgement Due to the assessee on 20.07.2018 fixing the date of hearing on 10.10.2018, which was returned by the Postal Authorities unserved with the remarks “not known”. No change of address has been provided by the assessee. This shows that the assessee is not interested in pursuing with his 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.) 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 his appeal and hearing on merits by showing reasonable cause for not appearing before the Tribunal on the date of hearing. The Bench, if so
SMC-ITA No. 451/Ahd/2017 Vasantbhai B Thakkar Vs. ITO AY : 2013-14 Page 2 of 2
satisfied, may recall its order and restore the appeal to its original number for hearing on merits.
In the result, the appeal is dismissed in limine. Order pronounced in the open Court on this 11th day of October, 2018.
Sd/-
Pramod Kumar (Accountant Member) Ahmedabad, the 11th 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