VIDYABEN KANTILAL TRIVEDI,AHMEDABAD vs. THE ITO, WARD-3(2)(10), AHMEDABAD
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “SMC” BENCH
Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member
Vidyaben Kantilal Trivedi
Represented by LR
Prkashchandra Kantilal
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)
Vs
Income Tax Officer
Ward-3(2)(10),
Ahmedabad
(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
ITA No: 224/Ahd/2023
Assessment Year: 2012-13
I.T.A No. 224/Ahd/2023 A.Y. 2012-13 Page No Vidyaben kantilal Trivedi vs. ITO
2
(hereinafter referred to as ‘the Act’) relating to the Assessment Year
2012-13. 2. 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 (MAKARAND VASANT MAHADEOKAR) (T.R. SENTHIL KUMAR)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad : Dated 30/04/2025
आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:-
1. Assessee
Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,
उप/सहायक पंजीकार
आयकर अपीलȣय अͬधकरण,
अहमदाबाद