SHRI BHARATBHAI KANTILAL SHETH,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD- 5(2)(2), OLD WARD-10(3), AHMEDABAD

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ITA 880/AHD/2015Status: DisposedITAT Ahmedabad14 November 2017AY 2009-102 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, following a precedent, dismissed the appeal in limine due to the assessee's non-appearance and lack of interest in prosecuting the appeal. The assessee retains the liberty to seek recall of the order if prevented by sufficient cause.

What were the facts?

The assessee's appeal was listed for hearing on 02-11-2017. No one appeared on behalf of the assessee, and no adjournment application was filed. The notice of hearing was duly served.

What were the issues?

The primary issue was the assessee's failure to appear for the hearing of their appeal, leading to a dismissal for non-prosecution.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH

Before: SHRI N.K. BILLAIYA & SHRI S. S. GODARA

PER N.K. BILLAIYA, ACCOUNTANT MEMBER 1. This appeal by the Assessee is directed against the order of the Ld. CIT(A)-5, Ahmedabad dated 27.03.2015 pertaining to A.Y. 2009-10.

2 ITA No. 880/Ahd/2015 . A.Y. 2009-10 2. On the date of hearing i.e. on 02-11-2017, none appeared on behalf of Assessee nor an adjournment application was filed on behalf of the Assessee though the notice fixing the date of hearing was served on Assessee, which indicates that the assessee is not interested in prosecuting the appeal, therefore, following the decision of ITAT Delhi Bench in the case of CIT Vs Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), we dismiss the appeal of the assessee in limine. The assessee shall however be at liberty to approach the Tribunal for recalling of this order, if prevented by sufficient cause for non-appearance on the date of hearing.

3.

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

Order pronounced in Open Court on 14 - 11- 2017.

Sd/- Sd/- (S.S. GODARA) (N. K. BILLAIYA) JUDICIAL MEMBER True Copy ACCOUNTANT MEMBER Ahmedabad: Dated: 14 /11/2017 Rajesh Copy of the Order forwarded to:- 1. The Appellant. 2. The Respondent. 3. The CIT (Appeals) – 4. The CIT concerned. 5. The DR., ITAT, Ahmedabad. 6. Guard File. By ORDER

Deputy/Asstt.Registrar ITAT,Ahmedabad

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