THE KALOL URBAN CO.OP. BANK LTD.,KALOL vs. THE INCOME TAX OFFICER, WARD-2, GODHRA

PDF · subscribers
ITA 1496/AHD/2014Status: DisposedITAT Ahmedabad09 November 2017AY 2004-053 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 the absence of the assessee and the lack of any petition for adjournment. It was presumed that the assessee was not serious in pursuing the appeal.

What were the facts?

The assessee's appeal for Assessment Year 2004-05 was listed for hearing. Despite being granted a last opportunity, the assessee remained unrepresented.

What were the issues?

The primary issue was the non-appearance of the assessee for the scheduled hearing, leading to the dismissal of the appeal.

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

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH

Before: Shri Mahavir Prasad & Shri Amarjit Singh

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

आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-

This assessee’s appeal for A.Y. 2004-05, arises from order of the CIT(A)-VI, Baroda dated 03-02-2014, in proceedings under section 143(3) r.w.s. 147 of the Income Tax Act, 1961; in short “the Act”.

I.T.A No. 1496/Ahd/2014 A.Y. 2004-05 Page No 2 The Kalol Urban Co-Op. Bank Ltd. vs. ITO

2.

At the time of hearing, none appeared on behalf of the appellant-assessee. Last opportunity of hearing on 08/11/2017 was given after intimating both the learned representatives. Despite this, the assessee remained unrepresented. In the aforementioned peculiar facts and circumstances of the case, in the absence of any representation on behalf of the assessee or petition seeking time, it can be safely presumed that the assessee is not serious in pursuing the appeal filed. Accordingly the only alternative left is to dismiss the appeal of the assessee in limine. Support is drawn from the order of the Tribunals in Commissioner of Income Tax vs. Multi Plan India (P) 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 09-11-2017

Sd/- Sd/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 09/11/2017

I.T.A No. 1496/Ahd/2014 A.Y. 2004-05 Page No 3 The Kalol Urban Co-Op. Bank Ltd. vs. ITO

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

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →