LAXMI JEWELLERY EXPORT PVT. LTD.,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2), AHMEDABAD

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ITA 1935/AHD/2016Status: DisposedITAT Ahmedabad03 October 2017AY 2008-093 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal presumed the assessee was not serious in pursuing the appeal due to non-representation. Consequently, the appeal was dismissed without a detailed examination of the merits.

What were the facts?

The assessee-appellant failed to appear before the Income Tax Appellate Tribunal for the hearing of their appeal. Despite a notice being sent, the assessee remained unrepresented.

What were the issues?

Whether an appeal can be dismissed in limine due to the assessee's non-representation at the hearing.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

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, AHMEDABAD “SMC” BENCH

Before: Shri Mahavir Prasad & Shri Amarjit Singh

For Respondent: Shri Prajna Paramita, Sr. D.R

आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-

This assessee’s appeal for A.Y. 2010-11, arises from order of the CIT(A)-2, Ahmedabad dated 07-09-2015, in proceedings under section 144 r.w.s. 147 of the Income Tax Act, 1961; in short “the Act”.

I.T.A No. 1935/Ahd/2016 A.Y. 2008-09 Page No 2 Laxmi Jewellery Export Pvt. Ltd. vs. ACIT

2.

At the time of hearing, none appeared on behalf of the appellant-assessee. Last notice of hearing was sent to the assessee on 08/09/2017 fixing the date of hearing on 21/09/2017 at the address indicated in column No. 10. Despite this, the assessee remained unrepresented. In the aforementioned peculiar facts and circumstances of the case, in the absence of any representation on behalf of the assessee or petition seeking time, it can be safely presumed that the assessee is not serious in pursuing the appeal filed. Accordingly the only alternative left is to dismiss the appeal of the assessee in limine. Support is drawn from the order of the Tribunals in Commissioner of Income Tax vs. Multi Plan India (P) Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holka vs. CWT: 223 ITR480 (M.P.).

3.

Before parting, it is appropriate to add that in case the assessee is able to show that there was a reasonable cause for non- representation on the date of hearing, it would be at liberty if so advised to pray for a recall of this order.

4.

In the result, the appeal of the Assessee is dismissed.

Order pronounced in the open court on 03-10-2017

Sd/- Sd/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 03/10/2017

I.T.A No. 1935/Ahd/2016 A.Y. 2008-09 Page No 3 Laxmi Jewellery Export Pvt. Ltd. vs. ACIT

आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद

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