LANCER MEDICAL TECHNOLOGY PVT. LTD.,GANDHINAGAR vs. THE ACIT, GANDHINAGAR CIRCLE, GANDHINAGAR
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal presumed that the assessee was not interested in pursuing the appeal. Following a precedent, the appeal was dismissed in limine.
What were the facts?
The assessee preferred an appeal against the order of the CIT(A). At the time of hearing, no one appeared on behalf of the assessee, and no adjournment was sought.
What were the issues?
Whether the appeal should be dismissed due to the assessee's non-appearance and lack of interest in pursuing the case.
AI-generated summary — verify with the full judgment below
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- CIT v. Multiplan India Ltd.2,267 citing38 ITD 320 · 1991 · ITAT
Income Tax Appellate Tribunal, BENCH – “B”, AHMEDABAD
Before: SHRI MAHAVIR PRASAD & SHRI AMARJIT SINGH
आदेश/O R D E R
PER MAHAVIR PRASAD, JUDICIAL MEMBER:
This appeal has been preferred by the assessee against order of the ld.CIT(A) , Gandhinagar dated 2.12.2013.
At the time of hearing none appeared on behalf of the assessee, though assessee was intimated about the date of hearing at the time of last hearing on 23.8.2017. The assessee has not filed any application for adjournment of the case, nor intimated about reasons for non-appearance before the Tribunal. It is therefore presumed that the assessee is not interested in pursuing its appeal before the Tribunal, therefore, respectfully following the decision of the
ITA No.1178/Ahd/2015
Hon’ble Delhi High Court in CIT Vs. Multiplan India Pvt. Ltd., 38 ITD 320 (Delhi), we dismiss this appeal of the assessee in limine.
In the appeal of the assessee is dismissed. Order pronounced in the Court on 9th November, 2017 at Ahmedabad.
Sd/- Sd/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER
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