SHRI JAGDISHBHAI B. NAROLA,BHAVNAGAR vs. THE INCOME TAX OFFICER, WARD-1(2), BHAVNAGAR

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ITA 166/AHD/2014Status: DisposedITAT Ahmedabad22 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 noted that the assessee was served with the hearing notice but failed to appear, indicating a lack of interest in prosecuting the appeal. Therefore, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2009-10. On the date of hearing, neither the assessee nor their representative appeared, and no adjournment application was filed.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee due to their absence on the hearing date.

Which sections of the Income-tax Act were involved?

None mentioned

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, AHMEDABAD “C” 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)-XX, Ahmedabad dated 17.10.2013 pertaining to A.Y. 2009-10.

ITA No. 166/Ahd/2014 2 . A.Y. 2009-10 2. On the date of hearing i.e. on 22-11-2017, 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 22 - 11- 2017

Sd/- Sd/- (S. S. GODARA) (N. K. BILLAIYA) JUDICIAL MEMBER True Copy ACCOUNTANT MEMBER Ahmedabad: Dated 22/11/2017 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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