LMP GUJARAT AGRO EXPORTS LTD.,BARODA vs. THE DY.CIT, CIRCLE-1(2), BARODA

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ITA 3070/AHD/2013Status: DisposedITAT Ahmedabad18 September 2017AY 2006-073 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 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 2006-07 was listed for hearing. Despite a notice being sent to the assessee's registered address, no one appeared on behalf of the assessee. The notice was not returned as unserved.

What were the issues?

The primary issue was the non-appearance of the assessee for the hearing of their appeal. The Tribunal had to decide how to proceed in the absence of the appellant.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

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 “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. 2006-07, arises from order of the CIT(A)-I, Baroda dated 15-10-2013, in proceedings under section 271(1)(c) of the Income Tax Act, 1961; in short “the Act”.

2.

At the time of hearing, none appeared on behalf of the appellant-assessee. Last notice of hearing was sent to the assessee

I.T.A No. 3070/Ahd/2013 A.Y. 2006-07 Page No 2 LMP Gujarat Agro Exports Ltd. vs. DCIT

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. 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 18-09-2017

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

I.T.A No. 3070/Ahd/2013 A.Y. 2006-07 Page No 3 LMP Gujarat Agro Exports Ltd. vs. DCIT

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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