DEVESHBHAI DILIPBHAI GANDHI,VADODARA vs. THE INCOME TAX OFFICER, WARD-5(3), VADODARA

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ITA 1266/AHD/2016Status: DisposedITAT Ahmedabad25 September 2018AY 2007-082 pages
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 prosecuting the appeal. The assessee retains the 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 representative appeared. No adjournment application was filed despite proper notice being served.

What were the issues?

The primary issue was the assessee's failure to appear for the hearing, leading to the dismissal of the appeal.

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)-3, Vadodara dated 01.02.2016 pertaining to A.Y. 2007-08.

ITA No. 1266/Ahd/2016 2 . A.Y. 2007-08 2. On the date of hearing i.e. on 19-09-2018, 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 25 - 09- 2018

Sd/- Sd/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad: Dated 25 /09/2018 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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