SWETAMBER STEEL LIMITED,BARODA vs. THE ACIT., PANCHAMAHAL CIRCLE, GODHRA

PDF · subscribers
ITA 2964/AHD/2013Status: DisposedITAT Ahmedabad18 September 2017AY 1994-953 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 held that in the absence of representation and any request for adjournment, the appeal must be dismissed. The assessee was given liberty to seek recall if a reasonable cause for non-representation is shown.

What were the facts?

The assessee's appeal for AY 1994-95 was listed for hearing. Despite receiving notice, the assessee remained unrepresented. The tribunal presumed the assessee was not serious in pursuing the appeal.

What were the issues?

The primary issue was the non-representation of the assessee during the hearing of the appeal.

Which sections of the Income-tax Act were involved?

Section 154

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 “A” BENCH

Before: Shri S. S. Godara & Shri Amarjit Singh

For Respondent: Shri Prasoon Kabra, Sr. D.R

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

This assessee’s appeal for A.Y. 1994-95, arises from order of the CIT(A)-VI, Baroda dated 03-09-2013, in proceedings under section 154 of the Income Tax Act, 1961; in short “the Act”.

I.T.A No. 2964/Ahd/2013 A.Y. 1994-95 Page No 2 Swetamber Steel 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 14/06/2017 fixing the date of hearing on 06/09/2017 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 18-09-2017

Sd/- Sd/- (S.S. GODARA) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 18/09/2017

I.T.A No. 2964/Ahd/2013 A.Y. 1994-95 Page No 3 Swetamber Steel 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

More judgments on Section 154

All 8,676 judgments and leading authorities on Section 154 →

Recent GST High Court judgments

Search GST case law →