SHREE KADI NAGRIK SAHAKARI BANK LTD.,KADI vs. THE DY.CIT, PATAN CIRCLE, MEHSANA

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ITA 1175/AHD/2015Status: DisposedITAT Ahmedabad08 February 2018AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal inferred that the assessee was not interested in pursuing the appeal. Following a precedent, the Tribunal dismissed the appeal for want of prosecution.

What were the facts?

The assessee's appeal for assessment year 2010-11 was filed against the CIT(A)'s order. The case was called twice, but no one appeared on behalf of the assessee. The appeal had been previously adjourned.

What were the issues?

The primary issue was the assessee's non-appearance and lack of interest in prosecuting the appeal before the Tribunal.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH AHMEDABAD

Hearing: 07.02.2018Pronounced: 08.02.2018

PER S. S. GODARA, JUDICIAL MEMBER

This assessee’s appeal for assessment year 2010-11 arises against the CIT(A)- 7, Ahmedabad’s order dated 23.03.2015, in case no. CIT(A)-7/209/14-15, in proceedings u/s. 143(3) of the Income Tax Act, 1961; in short “the Act”.

2.

Case called twice. None appears at assessee’s behest. The perusal of the instant case file reveals that this case already stood adjourned on 31.08.2017 for appeal hearing fixed on today i.e. 07.02.2018. We therefore infer that the assessee is not interested in prosecuting this appeal, and accordingly, following the decision

ITA No. 1175/Ahd/15 [Shree Kadi Nagarik Sahakari Bank Ltd. vs. DCIT ] A.Y. 2010-11 - 2 -

of the Multiplan (India) (P) Ltd., (38 ITD 320), we dismiss this appeal filed by assessee for want of prosecution.

3.

This assessee’s appeal is accordingly dismissed for non prosecution.

[Pronounced in the open Court on this the 08th day of February, 2018.]

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

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