GLADDER CERAMICS LIMITED,SABARKANTHA vs. THE DY. CIT., S.K. CIRCLE, SABARKANTHA

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ITA 827/AHD/2017Status: DisposedITAT Ahmedabad26 June 2018AY 2007-082 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the assessee's appeals in limine due to the non-appearance of the assessee and their lack of interest in prosecuting the appeal. The assessee was granted liberty to approach the Tribunal for recalling the order if sufficient cause for non-appearance was shown.

What were the facts?

The assessee's appeals and the revenue's appeals were filed against the CIT(A)'s order for assessment years 2007-08 and 2008-09. On the date of hearing, no one appeared on behalf of the assessee, nor was an adjournment application filed.

What were the issues?

The primary issue was the dismissal of the assessee's appeals due to their non-appearance before the Tribunal.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH

Before: SHRI PRAMOD KUMAR & SHRI MAHAVIR PRASAD

PER MAHAVIR PRASAD, JUDICIAL MEMBER

1.

These two appeals by the Assessee in ITA No. 827 & 828/Ahd/2017 and the other two appeals by the Revenue in ITA No.831 & 832/Ahd/2017 are directed against the order of the Ld. CIT(A)-4, Ahmedabad dated 24.01.2016 pertaining to A.Ys. 2007-08 & 2008-09.

2.

On the date of hearing i.e. on 25-06-2018, 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, all the appeals filed by the Assessee and Revenue are dismissed.

Order pronounced in Open Court on 26 - 06- 2018

Sd/- Sd/- (PRAMOD KUMAR) (MAHAVIR PRASAD) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad: Dated 26 /06/2018

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