SHRI RAMESH BABULAL VASETA,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-6, NOW WARD- 3(2)(9), AHMEDABAD

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ITA 2522/AHD/2015Status: DisposedITAT Ahmedabad09 November 2017AY 2006-072 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 the decision of the Delhi High Court in CIT Vs. Multiplan India Pvt. Ltd., presumed the assessee was not interested in pursuing the appeal. Therefore, the appeal was dismissed in limine.

What were the facts?

The assessee preferred an appeal against the order of the CIT(A). Despite receiving a notice for hearing, the assessee did not appear before the tribunal. No adjournment application or reason for non-appearance was provided.

What were the issues?

The primary issue was the non-appearance of the assessee before the tribunal for the hearing of their appeal.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, BENCH – “C”, AHMEDABAD

Before: SHRI MAHAVIR PRASAD & SHRI AMARJIT SINGH

Hearing: 07/11/2017Pronounced: 09/11/2017

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) –3, Ahmedabad dated 29.5.2015.

2.

At the time of hearing none appeared on behalf of the assessee, though notice for hearing was sent by RPAD post to the assessee. AD slips returned by the postal authority has been placed on record. 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

ITA No.2522/Ahd/2015

assessee is not interested in pursuing its appeal before the Tribunal, therefore, respectfully following the decision of the 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.

3.

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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