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Facts
The assessee filed an appeal against an ex-parte order of the CIT(A). The original reassessment order was passed under Section 143(3) r.w.s. 147 of the Income Tax Act, 1961 for Assessment Year 2012-13. The legal representative of the assessee had expired, and no one appeared on behalf of the assessee during the hearings.
Held
The Tribunal noted that this was the 25th hearing of the appeal and no one appeared for the assessee. Information was received that the legal representative had expired. Since the appeal could not be prosecuted, the Tribunal dismissed the appeal.
Key Issues
Whether the appeal can be dismissed in limine due to the non-appearance of the assessee and the demise of their legal representative.
Sections Cited
143(3), 147
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Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH
Before: Shri T.R. Senthil Kumar & Shri Makarand Vasant Mahadeokar
Vidyaben Kantilal Trivedi Income Tax Officer Represented by LR Ward-3(2)(10), Prkashchandra Kantilal Vs Ahmedabad Trivedi C/o. Divyang J Shah 201, 2nd Floor, Devashish Complex, Nr. Regenta Central Antarm Hotel, Off C.G. Road, Ahmedabad-380006 Gujarat PAN: AMJPT8901A (Appellant) (Respondent) Assessee Represented: None Revenue Represented: Ms. Bhavnasingh Gupta, Sr.D.R. Date of hearing : 30-04-2025 Date of pronouncement : 30-04-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Assessee as against the exparte appellate order dated 07.02.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the reassessment order passed under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 A.Y. 2012-13 Page No 2 Vidyaben kantilal Trivedi vs. ITO (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2012-13.
Today is the 25th time of hearing of this appeal, None appeared on behalf of the assessee. Vide letter dated 09-12-2024, it is informed that the Legal Representative Mr. Prakashchandra Trivedi is also expired, but no details produced before this Tribunal. Hence notices were sent through Ld. D.R. however none appeared on behalf of the assessee. Since the appeal is being represented by the Legal Heir is also said to be expired, the appeal is dismissed in limine.
In the result, the appeal filed by the Assessee is hereby dismissed.
Order pronounced in the open court on 30-04-2025 Sd/- Sd/- (MAKARAND VASANT MAHADEOKAR) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 30/04/2025 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