SHRI BHARATKUMAR KANTILAL JOSHI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-7(1)(3), AHMEDABAD

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ITA 2370/AHD/2016Status: DisposedITAT Ahmedabad31 October 2017AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the assessee's appeal in limine due to non-appearance. The assessee can apply for restoration by showing reasonable cause for their absence.

What were the facts?

The assessee's appeal was listed for hearing, but neither the assessee nor their representative appeared. No adjournment application was filed, indicating a lack of interest in pursuing the appeal.

What were the issues?

Whether the appeal should be dismissed in limine due to the assessee's non-appearance and lack of interest in pursuing the appeal.

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, “SMC/D” BENCH, AHMEDABAD

Before: SHRI S.S. GODARA & SHRI MANISH BORAD

Hearing: 26/10/2017Pronounced: 31/10/2017

आदेश आदेश आदेश PER MANISH BORAD, ACCOUNTANT MEMBER:

This appeal by the assessee is directed against the order of the Learned Commissioner of Income-Tax (Appeals)-7, Ahmedabad dated 22.06.2016 for Assessment Year 2012-13. 2. In this case, the notice of hearing was sent by Registered Post with Acknowledgement Due to the assessee on 03.10.2017 fixing the date of hearing on 26.10.2017. The said notice has been duly served upon the assessee on 12.10.2017 as is evident from the postal acknowledgment slip which is placed on record. When the case was called for hearing on 26.10.2017, none appeared on behalf of the assessee and neither any adjournment application was filed. This shows that the assessee is not interested in pursuing with his appeal. Therefore, in view of the decision of Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT (1997) 223 ITR 480 (M.P.) and the decision of Hon'ble Delhi Tribunal in the case of CIT vs. Multiplan AY : 2012-13 - 2 –

India (Pvt.) Ltd., 38 ITD 320 (Delhi), we dismiss the appeal of the assessee in limine.

3.

The assessee may, if so advised, file an application before this Tribunal for restoration of his appeal and hearing on merits by showing reasonable cause for not appearing before the Tribunal on the date of hearing. The Bench, if so satisfied, may recall its order and restore the appeal to its original number for hearing on merits.

In the result, the appeal of the assessee is dismissed in limine.

4.

Order pronounced in the Court on 31st October 2017 at Ahmedabad. (S.S. GODARA) ACCOUNTANT MEMBER Ahmedabad; Dated, 31/10/2017

आदेश क" आदेश क" "ितिलिप "ितिलिप अ"ेिषत अ"ेिषत/Copy of the Order forwarded to : आदेश आदेश क" क" "ितिलिप "ितिलिप अ"ेिषत अ"ेिषत अपीलाथ" अपीलाथ" / The Appellant अपीलाथ" अपीलाथ"

1.

""यथ" ""यथ" / The Respondent. ""यथ" ""यथ" 2. संबंिधत आयकर संबंिधत आयकर आयु" आयु" / Concerned CIT संबंिधत संबंिधत आयकर आयकर आयु" आयु" 3. आयकर आयु" आयकर आयु" अपील अपील आयकर आयकर आयु" आयु" अपील अपील

4.

( ) / The CIT(A)- िवभागीय िवभागीय "ितिनिध िवभागीय िवभागीय "ितिनिध "ितिनिध "ितिनिध अिधकरण अिधकरण अिधकरण अिधकरण अपीलीय अपीलीय अपीलीय अपीलीय आयकर आयकर आयकर आयकर राजोकट राजोकट/DR,ITAT, Ahmedabad, राजोकट राजोकट 5. , , गाड" गाड" फाईल गाड" गाड" फाईल फाईल /Guard file. फाईल 6. आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार आदेशानुसारसहायक सहायक पंजीकार सहायक सहायक पंजीकार पंजीकार (Asstt.

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