SHRI HITESH DINESHBHAI PATEL,,GANDHINAGAR vs THE INCOME TAX OFFICER, WARD-2,, GANDHINAGAR

Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH

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

For Respondent: Shri Prasoon Kabra, Sr. D.R

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri S.S. Godara, Judicial Member And Shri Amarjit Singh, Accountant Member ITA No. 1005/Ahd/2015 Assessment Year 2010-11

Shri Hitesh Dineshbhai The ITO, Patel, 136, Supermall 2, Ward-2, Near Gh ‘0’ Circle, Vs Ahmedabad Infocity, (Respondent) Gandhinagar-382009 PAN: AHJPP8563D (Appellant)

Revenue by: Shri Prasoon Kabra, Sr. D.R. Assessee by: None Date of hearing : 05-02-2018 Date of pronouncement : 08-02-2018 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-

This assessee’s appeal for A.Y. 2010-11, arises from order of the CIT(A), Gandhinagar dated 18-12-2014, in proceedings under section 143(3) of the Income Tax Act, 1961; in short “the Act”.

At the time of hearing, none appeared on behalf of the appellant- assessee. Last opportunity of hearing on 05/02/2018 was given to the

I.T.A No. 1005/Ahd/2015 A.Y. 2010-11 Page No 2 Shri Hitesh Dineshbhai Patel vs. ITO

assessee after intimating both the parties on 25/09/2017. Despite this, the assessee remained unrepresented. 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 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.).

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.

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

Order pronounced in the open court on 08-02-2018

Sd/- Sd/- (S.S. GODARA) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 08/02/2018 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.

I.T.A No. 1005/Ahd/2015 A.Y. 2010-11 Page No 3 Shri Hitesh Dineshbhai Patel vs. ITO

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

SHRI HITESH DINESHBHAI PATEL,,GANDHINAGAR vs. THE INCOME TAX OFFICER, WARD-2,, GANDHINAGAR