SMT. MITSU D. PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-7(4), AHMEDABAD

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ITA 1387/AHD/2015Status: DisposedITAT Ahmedabad15 January 2018AY 2006-072 pages
AI SummaryDismissed

What did the Tribunal hold?

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

What were the facts?

The assessee filed an appeal for assessment year 2006-07 against an order of the CIT(A). The case had been adjourned multiple times. The assessee did not appear for the hearing.

What were the issues?

The primary issue was the dismissal of the appeal due to the assessee's non-prosecution. The merits of the case were not considered.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH AHMEDABAD

Hearing: 15.01.2018Pronounced: 15.01.2018

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH AHMEDABAD

BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER

ITA No. 1387/Ahd/2015 (Assessment Year: 2006-07) Smt. Mitsu D. Patel 41, Sanskar Bharati Soc, Naranpura, Ahmedabad – 380013 Appellant Vs. Income-tax Officer, Ward – 7(4), Ahmedabad Respondent

PAN: AGPPP5456L

आवेदक क� ओर से/By Assessee : None राज�व क� ओर से/By Revenue : Shri Antony Pariath, Sr. D.R. सुनवाई क� तार�ख/Date of Hearing : 15.01.2018 घोषणा क� तार�ख/Date of Pronouncement : 15.01.2018

ORDER PER S. S. GODARA, JUDICIAL MEMBER

This assessee’s appeal for assessment year 2006-07 arises against the CIT(A)-10, Ahmedabad’s order dated 23.03.2015 in case no. CIT(A)-10/WD- 7(4)/345/14-15, in proceedings u/s. 143(3) r.w.s. 147 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 09.08.2017, 16.11.2017 for appeal hearing fixed on 16.11.2017 and 15.01.2018. We therefore

ITA No. 1387/Ahd/15 [Smt. Mitsu D. Patel vs. ITO] A.Y. 2006-07 - 2 -

infer that the assessee is not interested in prosecuting this appeal, and accordingly, following the decision 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 15th day of January, 2018.]

Sd/- Sd/- (PRADIP KUMAR KEDIA) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: Dated 15/01/2018 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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