M/S. KRISHNA ISPAT,SHIHOR vs. THE INCOME TAX OFFICER, WARD-2(4), BHAVNAGAR

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ITA 2200/AHD/2016Status: DisposedITAT Ahmedabad05 October 2017AY 2012-133 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 the assessee was not serious in pursuing the appeal due to non-representation. Therefore, the appeal was dismissed in limine.

What were the facts?

The assessee's appeal for AY 2012-13 was scheduled for hearing. Despite a notice being sent, the assessee remained unrepresented and did not file a petition for adjournment. The notice was not returned as undelivered.

What were the issues?

The primary issue was the non-appearance of the assessee on the date of hearing and the subsequent dismissal of the appeal.

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(2)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 “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. 2012-13, arises from order of the CIT(A)-6, Ahmedabad dated 22-06-2016, in proceedings under section 143(3) of the Income Tax Act, 1961; in short “the Act”.

I.T.A No. 2200/Ahd/2016 A.Y. 2012-13 Page No 2 M/s. Krishna Ispat vs. ITO

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 22/09/2017 at the address indicated in column No. 10. Despite this, the assessee remained unrepresented. It is further seen that the said notice has not come back un-served. 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 05-10-2017

Sd/- Sd/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 05/10/2017

I.T.A No. 2200/Ahd/2016 A.Y. 2012-13 Page No 3 M/s. Krishna Ispat vs. ITO

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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