1008 MAHAVIR DIGAMBER JAIN CHAITYALAYA TRUST,AHMEDABAD vs. THE DIT(EXEMPTIONS), AHMEDABAD

आदेश / O R D E R PER PRADIP KUMAR KEDIA - AM: The captioned appeal has been filed at the instance of the assessee against the appellate order of the Commissioner of Income Tax(Appeals), Ahmedabad [CIT(A) in short] dated 15/12/2014 relevant to Assessment Year (AY) 2015-16.

ITA No.284Ahd/2015 1008 Mahavir Digamber Jain Ityalya Trust. vs. DIT(Exemption) Asst.Year – 2015-16 - 2 - 2. At the time of hearing, none appeared on behalf of the appellant- assessee. The assessee has failed to do so without any intimation. It was the bounden duty of the assessee to either appear or inform the Tribunal for non- attendance. The assessee has failed to do so. The assessee was also failed to appear before the CIT(Exemption), the order of which is under challenge. 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.).