SMT. VARSHA TEKWANI,BARODA vs. THE INCOME TAX OFFICER, WARD-5(4), BARODA

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ITA 1892/AHD/2016Status: DisposedITAT Ahmedabad22 September 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 presumed that the assessee was not interested in pursuing the appeal. Therefore, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2009-10. The assessee did not appear for the hearing, and the notice sent by RPAD was returned as 'not known'.

What were the issues?

Whether the appeal can be dismissed for non-prosecution when the assessee fails to appear for the hearing.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, “ SMC ” BENCH, AHMEDABAD loZJh egkohj izlkn] U;kf;d lnL; ,oa vejthr flag] ys[kk lnL; ds le{kA loZJh egkohj izlkn] U;kf;d lnL; ,oa vejthr flag]

Before: SHRI MAHAVIR PRASAD & SHRI AMARJIT SINGH

For Respondent: Shri Prasoon Kabra, Sr. DR

आदेश / O R D E R

PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER :

This is an appeal filed by the assessee against the order of the Commissioner of Income Tax(Appeals)- 3, Vadodara, dated 01/03/2016 for the Assessment Year (AY) 2009-10.

2.

At the time of hearing none appeared on behalf of the assessee. Notice of hearing was sent through RPAD post, but the same was returned by the postal authorities with the remark “not known,” which is placed on

ITA No.1892/ Ahd/2016 Smt. Varsha Tekwani. vs.ITO Asst.Year – 2009-10 - 2 - record. The assessee has also not filed any application for adjournment of the case. Therefore, it is presumed that the assessee is not interested in pursuing with its appeal before the Tribunal, therefore, following order of the ITAT, Delhi Bench in the case of CIT Vs. Multiplan India Pvt. Ltd., 38 ITD 320 (Delhi), we dismiss the appeal of the assessee in limine for want of prosecution.

3.

In the result, appeal of the assessee is dismissed. This Order pronounced in Open Court on 22/09/2017 Sd/- Sd/- vejthr flag vejthr flag vejthr flag महावीर �साद vejthr flag (लेखा सद�य) (�या�यक सद�य) ( AMARJIT SINGH ) ( MAHAVIR PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 22/09/2017

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)-3, Vadodara 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Ahmedabad

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