SILVERLINE POWER INFRASTRUCTURE PVT. LTD.,VADODARA vs. THE ACIT, CIRCLE-2(1)(1), VADODARA

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ITA 475/AHD/2016Status: DisposedITAT Ahmedabad11 October 2017AY 2012-132 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 that the assessee did not appear for the hearing despite proper service of notice. Consequently, the Tribunal concluded that the assessee was not interested in pursuing the appeal.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A) for the assessment year 2012-13. The appeal contested additions made under sections 36(i)(va) and 40A(2) of the Income Tax Act.

What were the issues?

Whether the appeal should be dismissed for want of prosecution when the assessee fails to appear for the hearing.

Which sections of the Income-tax Act were involved?

Section 36(i)(va),Section 40A(2)

AI-generated summary — verify with the full judgment below

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

Before: SHRI RAJPAL YADAV

Hearing: 11/10/2017Pronounced: 11/10/2017

आदेश/O R D E R

Assessee is in appeal before the Tribunal against order of ld.CIT(A)-2, Vadodara dated 22.12.2015 passed for the Asstt.Year 2012-13.

In the appeal, the Assessee has contested inter alia, against addition 2. under section 36(i)(va) and 40(A)(2) of the Act as set out in the grounds of appeal.

3.

At the time of hearing, none appeared on behalf of the assessee. Notice of hearing was sent through RPAD post which was duly served upon the assessee, as AD slip has been placed on record. No application for adjournment of the case stating reasons for non-appearance in the year has been filed. Therefore, I am of the view that the assessee is not interested to

ITA No.475/Ahd/2015 2

prosecute its appeal, therefore, it is dismissed in limine for want of prosecution.

4.

In the result, appeal of the assessee is dismissed for want of prosecution.

Order pronounced in the Court on 11th October, 2017 at Ahmedabad.

Sd/- (RAJPAL YADAV) JUDICIAL MEMBER

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