GOPALBHAI GAGJIBHAI SUTARIYA,AHMEDABAD vs. INCOME TAX OFFICER-WARD 3(3)(1) AHMEDABAD, AHMEDABAD
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal observed that the assessee and their Chartered Accountant appeared not to be interested in representing the case, and their conduct was not that of a prudent person. Therefore, the appeal was dismissed.
What were the facts?
The assessee filed an appeal against an order passed by the CIT(A). At the time of hearing, no one appeared on behalf of the assessee, and notices were returned with a remark 'left'. The assessee had not co-operated with proceedings before the CIT(A) either.
What were the issues?
Whether the appeal should be dismissed due to the non-appearance and lack of co-operation from the assessee.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH, AHMEDABAD
Before: DR. BRR KUMAR & Ms. SUCHITRA KAMBLE
PER SUCHITRA KAMBLE, JUDICIAL MEMBER:
This appeal is filed by the Assessee against order dated 30.11.2023 passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the Assessment Year 2018-19.
At the time of hearing, none appeared on behalf of the assessee despite giving sufficient notices and the last notice issued by the Registry was received back with a remark “left”. There is no new address given by the assessee at any point of time to the Registry. After going through the records, it has been seen that the assessee has not appeared before the CIT(A) and has not co-operated with the proceedings. Thus, it appears that the assessee as well as the Chartered Accountant of the assessee is not interested in representing this case. The grounds of appeal
before the Tribunal are also that of negligence on the part of the assessee before the CIT(A) and is only Assessment Year: 2018
19. Gopalbhai Gagjibhai Sutariya vs. ITO Page 2 of 2 seeking principles of natural justice. The conduct of the assessee before the CIT(A) as well as before the Income Tax Appellate Tribunal appears to be not that of a prudent person. Thus, the appeal of the assessee is dismissed.
In the result, appeal of the assessee is dismissed.
Order pronounced in the open Court on this 16th January, 2025.
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