SHRI SATISHBHAI RAMBHAI PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-6(5), AHMEDABAD

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ITA 1285/AHD/2015Status: DisposedITAT Ahmedabad23 March 2018AY 2008-092 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal presumed that the assessee was not serious in pursuing the appeal due to non-representation and lack of any request for time. Therefore, the appeal was dismissed in limine.

What were the facts?

The assessee's appeal for AY 2008-09 was listed for hearing. Despite a notice being sent to the assessee's last known address, no one appeared on behalf of the assessee. The assessee also did not file any petition seeking an adjournment.

What were the issues?

The primary issue was the non-appearance of the assessee on the date of hearing and its implications on the appeal's prosecution.

Which sections of the Income-tax Act were involved?

Section 144,Section 143(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: Shri S.S. Godara & Shri Amarjit Singh

For Respondent: Shri Saurabh Singh, Sr. D.R

आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-

This assessee’s appeal for A.Y. 2008-09, arises from order of the CIT(A)- XI, Ahmedabad dated 12-03-2012, in proceedings under section 144 r.w.s. 143(3) of the Income Tax Act, 1961; in short “the Act”.

2.

At the time of hearing, none appeared on behalf of the appellant- assessee. Last notice dated 21/12/2017of hearing was sent to the assessee fixing the date of hearing on 26/03/2018 at the address indicated in column No. 10. Despite this, the assessee remained unrepresented. In the aforementioned peculiar facts and circumstances of the case, in the absence of any

I.T.A No. 1285/Ahd/2015 A.Y. 2008-09 Page No 2 Satishbhai Rambhai Patel vs. ITO

representation on behalf of the assessee or petition seeking time, it can be safely 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 Holka vs. CWT: 223 ITR480 (M.P.).

3.

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

4.

In the result, the appeal of the Assessee is dismissed.

Order pronounced in the open court on 16-04-2018

Sd/- Sd/- (S.S. GODARA) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 16/04/2018 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file.

By order/आदेश से, उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद

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