RAMESH N. KHER,ANAND vs. THE INCOME TAX OFFICER, ANAND

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ITA 735/AHD/2014Status: DisposedITAT Ahmedabad29 August 2017AY 2008-092 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 inferred that the assessee was not serious about pursuing the case. Citing various High Court and ITAT judgments, the Tribunal dismissed the appeal for non-prosecution.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2008-09. When the appeal was listed for hearing, no one appeared on behalf of the assessee.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)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, AHMEDABAD ‘C’ BENCH, AHMEDABAD

Per Pramod Kumar, AM:

1.

By way of this appeal, the assessee appellant has challenged correctness of the order dated 22nd January 2014, passed by the learned CIT(A)-IV, Baroda, in the matter of assessment under section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the assessment year 2008-09. 2. It is noticed that when the matter came up for hearing, none appeared for and on behalf of the assessee despite notice having been served on the assessee as per the acknowledgement slip available on record. From this, it is reasonable to infer that the assessee is not serious to pursue its case. Hon’ble Supreme Court in the case of CIT

ITA No.735/Ahd/2014 Assessment Year : 2008-09 Page 2 of 2 vs. B.N. Bhattachargee and Another, 118 ITR 461(SC) observed that preferring an appeal means effectively pursuing it. Hon’ble M.P. High Court in the case of Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480(M.P.) dismissed the reference filed by the assessee for not taking necessary steps. Similar view is taken by I.T.A.T., Delhi Bench in the case of Multiplan India Ltd., 38 ITD 320. Considering the above, it appears that the assessee is not interested in prosecuting its appeal. We, therefore, dismiss the appeal filed by the assessee for non-prosecution.

3.

In the result, appeal filed by the assessee is dismissed. Pronounced in the open court today on the 29th day of August, 2017.

Sd/- Sd/- Mahavir Prasad Pramod Kumar (Judicial Member) (Accountant Member) Ahmedabad, the 29th day of August, 2017 PBN/* Copies to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order

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