SHRI RASHMIKANT MOHANLAL SUTHAR,AHMEDABAD vs. INCOME TAX OFFICE,WARD-5(3)(2), AHMEDABAD

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ITA 3346/AHD/2015Status: DisposedITAT Ahmedabad08 December 2017AY 2009-103 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that in the absence of representation and considering the assessee's lack of seriousness in pursuing the appeal, the appeal should be dismissed. The assessee was granted liberty to seek recall if a reasonable cause for non-representation is shown.

What were the facts?

The assessee's appeal for AY 2009-10 was listed for hearing, and the assessee was given a last opportunity to appear. However, the assessee remained unrepresented. The Tribunal noted that the assessee did not appear despite being given a last chance.

What were the issues?

The primary issue was the dismissal of the appeal due to the assessee's non-appearance and lack of representation during the hearing.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: Shri S.S. Godara & Shri Amarjit Singh

For Respondent: Shri Prasoon Kabra, Sr. D.R

PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-

This assessee’s appeal for A.Y. 2009-10, arises from order of the CIT(A)-5, Ahmedabad dated 13-10-2015, in proceedings under section 143(3) r.w.s. 147 of the Income Tax Act, 1961; in short “the Act”.

I.T.A No. 3346/Ahd/2015 A.Y. 2009-10 Page No 2

2.

At the time of hearing, none appeared on behalf of the appellant-assessee. Last opportunity of hearing was given to the assessee on 28/11/2017. Despite this, the assessee remained unrepresented. Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holka vs. CWT: 223 ITR480 (M.P.).

3.

Before parting, it is appropriate to add that in case the assessee is able to show that there was a reasonable cause for non- representation on the date of hearing, it would be at liberty if so advised to pray for a recall of this order.

4.

In the result, the appeal of the Assessee is dismissed.

Order pronounced in the open court on 08-12-2017 (S.S. GODARA) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 08/12/2017

I.T.A No. 3346/Ahd/2015 A.Y. 2009-10 Page No 3 आदेश क" ""त"ल"प अ"े"षत / Copy of Order Forwarded to:-

1.

Assessee

2.

Revenue

3.

Concerned CIT

4.

CIT (A)

5.

DR, ITAT, Ahmedabad

6.

Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपील"य अ"धकरण, अहमदाबाद

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