NITABEN SHAILESHBHAI PATEL,AHMEDABAD vs. ITO, WARD-5(2)(3), AHMEDABAD

PDF · subscribers
ITA 987/AHD/2018Status: DisposedITAT Ahmedabad17 September 2018AY 2010-112 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 presumed that the assessee was not serious in pursuing the appeal due to the absence of representation. Therefore, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal against the assessment order. At the time of hearing, no one appeared on behalf of the assessee, despite prior notice. The assessee had also not appeared on an earlier occasion without intimation.

What were the issues?

The primary issue was the non-appearance of the assessee for the hearing of their appeal. This led to the dismissal of the appeal without a substantive decision on its merits.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

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, “A” BENCH, AHMEDABAD

Before: SHRI PRADIP KUMAR KEDIA & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR

For Appellant: Shri Sanjeev Dev, Sr.D.R

PER PRADIP KUMAR KEDIA - AM:

The captioned appeal has been filed at the instance of the Assessee against the order of the CIT(A)-5, Ahmedabad (‘CIT(A)’ in short), dated 06.02.2018 arising in the assessment order dated 24.10.2016 passed by the Assessing Officer (AO) under s. 144 r.w.s. 147 of the Income Tax Act, 1961 (the Act) concerning AY 2010-11.

2.

At the time of hearing, none appeared on behalf of the appellant- assessee. Case file reveals that the Registry has already sent an RPAD notice dated 12.07.2018 to assessee. None appeared for assessee on

ITA No. 987/Ahd/18 [Nitaben S. Patel vs. ITO] A.Y. 2010-11 - 2 - earlier occasion also without any intimation. 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 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 Holkar vs. CWT: 223 ITR 480 (M.P.).

3.

Before parting, it would be appropriate to add that in case the assessee is able to show that there existed a reasonable cause for non- representation on the date of hearing, it would be at liberty, if so advised, to seek for a recall of this order.

4.

In the result, appeal of the Assessee is dismissed in limine. This Order pronounced in Open Court on 17/09/2018

Sd/- Sd/- (MAHAVIR PRASAD) (PRADIP KUMAR KEDIA) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: Dated 17/09/2018 True Copy S. K. SINHA आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. राज�व / Revenue 2. आवेदक / Assessee 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त- अपील / CIT (A) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाइल / Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद ।

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →