SHRI MANSINGH AMRATLAL NAYAK,AHMEDABAD vs. THE CIT-III, AHMEDABAD

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ITA 1212/AHD/2014Status: DisposedITAT Ahmedabad12 October 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 held that the assessee appeared to be not interested in pursuing the appeal due to non-appearance and unserved notice. Therefore, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal against an order passed under Section 263 of the Income-tax Act. The notice of hearing sent to the assessee was returned unserved with the remark 'Left'. The assessee did not provide any change of address.

What were the issues?

Whether the appeal should be dismissed in limine due to the assessee's non-appearance and unserved notice.

Which sections of the Income-tax Act were involved?

Section 263

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, “A” BENCH, AHMEDABAD

Before: SHRI RAJPAL YADAV & SHRI MANISH BORAD

Hearing: 12/10/2017Pronounced: 12/10/2017

आयकर अपीलीय अिधकरण, अहमदाबाद �यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद �यायपीठ अहमदाबाद �यायपीठ “ए” अहमदाबाद। अहमदाबाद �यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1212/Ahd/2014 �नधा�रण वष�/Assessment Year: 2009-10 Mansingh Amratlal Nayak, Vs. CIT-III, 21, Narsinhnagar Society, Ahmedabad Naranpura Char Rasta, Naranpura, Ahmedabad-13 PAN : AAQPN 6101 R अपीलाथ�/ (Appellant) �� यथ�/ (Respondent) Assessee by : None Revenue by : Shri Vivek Wadekar, CIT-DR सुनवाई क� तार�ख/Date of Hearing : 12/10/2017 घोषणा क� तार�ख /Date of Pronouncement: 12/10/2017 आदेश/O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER:

This is an appeal filed by the assessee against the order of the Commissioner of Income-tax, Ahmedabad-III dated 24.03.2014 passed under Section 263 of the Income-tax Act, 1961 for the Assessment Year 2009-10.

2.

Notice of hearing was sent by Registered Post with Acknowledgement Due to the assessee on 21.06.2017 fixing the date of hearing on 12.10.2017 which was returned by the Postal Authorities unserved with the remarks “Left”. No change of address has been provided by the assessee. 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

ITA No. 1212/Ahd/2014 Mansingh Amratlal Nayak vs. CIT-III For AY: 2009-10 2

case of CIT vs. Multiplan 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 12th October, 2017 at Ahmedabad.

Sd/- Sd/-

(MANISH BORAD) (RAJPAL YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 12/10/2017 Biju T., Sr.PS आदेश क� ��त�ल�प अ े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. 2. ��यथ� / The Respondent. 3. संबं!धत आयकर आयु#त / Concerned CIT आयकर आयु#त(अपील) / The CIT(A) 4. 5. &वभागीय ��त�न!ध, आयकर अपील�य अ!धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, TRUE COPY उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील�य अ&धकरण, अहमदाबाद / ITAT, Ahmedabad

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