M/S DIVINE ENTERINMENT LTD,AHMEDABAD vs. THE ITO, WARD-1(1)(4), AHMEDABAD

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ITA 224/AHD/2020Status: DisposedITAT Ahmedabad10 June 2022AY 2015-162 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 held that since the assessee was not present and the appeal form was defective, the appeal was not maintainable. Therefore, the appeal was dismissed.

What were the facts?

The assessee's appeal was filed against an order of the CIT(A). No one appeared for the assessee during the hearing, and no adjournment was sought. The appeal form was also found to be defective.

What were the issues?

Maintainability of the appeal due to non-appearance of the assessee and a defective appeal form.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SHRI PRAMOD M JAGTAP&

For Respondent: Shri Abhimanyu Singh Yadav, Sr. D.R
Hearing: 08.06.2022Pronounced: 10.06.2022

O R D E R PER Ms. MADHUMITA ROY - JM:

The instant appeal filed by the assessee is directed against the order dated 27.01.2020 passed by the Commissioner of Income Tax (Appeals)-1, Ahmedabad arising out of the order dated 27.12.2017 passed by the ITO, Ward-1(1)(4), Ahmedabad under Section 143(3) r.w.s 144 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Y. 2015-16.

2.

None appeared on behalf of the assessee at the time of call neither any adjournment has been sought for it is presumed that the assessee is not interested in pursuing the matter. Apart from that as it appears from M/s. Divine Entertainment Ltd. vs. ITO Asst.Year –2015-16 - 2 - the record that Form 36 of appeal filed by the assessee before us bearing the stamp of the company instead of the original signature of the Directors. Hence, the appeal is found to be defective and not maintainable and thus, dismissed.

3.

In the result, the appeal preferred by the assessee is dismissed. This Order pronounced in Open Court on 10/06/2022 Sd/- Sd/- (PRAMOD M JAGTAP) (Ms. MADHUMITA ROY) VICE PRESIDENT JUDICIAL MEMBER Ahmedabad; Dated 10/06/2022 TANMAY, Sr. PS TRUE COPY आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)- 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,

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