SHRI KANUBHAI RAMJIBHAI MAKWANA,ANAND vs. ITO, WARD-3, ANAND

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ITA 1027/AHD/2018Status: DisposedITAT Ahmedabad15 June 2022AY 2014-152 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, in the absence of any submissions from the assessee, found no infirmity in the orders passed by the lower authorities. Consequently, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) which upheld the order of the ITO. The assessee did not appear for the hearing on multiple occasions, nor did they seek an adjournment.

What were the issues?

Whether the appeal filed by the assessee is devoid of merit due to non-appearance and lack of contrary submissions.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘’ A’’ BENCH, AHMEDABAD

Before: WASEEM AHMED

Hearing: 14/06/2022Pronounced: 15/06/2022

आदेश/O R D E R

PER MADHUMITA ROY, JUDICIAL MEMBER:

1.

The instant appeal filed by the assessee is directed against the order dated 29.01.2018 passed by the Learned Commissioner of Income Tax(Appeals)-4, Vadodara, arising out of the order dated 30.12.2016 passed by the ITO, Ward-3, Anand under section 143(3) of the Income Tax Act, 1961(hereinafter referred to as ”the act”) for Assessment Year 2014-15.

2.

None appeared on behalf of the assessee at the time of call, neither any adjournment has been sought for. On the other hand on number of occasions the matter was fixed for hearing but it appears from the record available before us that no one appeared on behalf of the assessee to represent the case before the tribunal. Hence, having no other alternative, we have proposed to decide the appeal on the basis of record available before us.

3.

The Ld.D.R, however relied upon the order passed by the authorities below.

4.

We have gone through the order passed by the authorities below in respect of the grounds raised by the assessee. We do not find any infirmity in the same. However, in the absence of any contrary submission made by the assessee we have no alternative but to upheld the order passed by the authorities below. The assessee is appeal is, therefore, found to be devoid of any merit and thus dismissed.

5.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced in the Court on 15/06/2022 at Ahmedabad.

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