SHRI SHAILESHBHAI SOMABHAI PATEL,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(2)(3),, AHMEDABAD

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ITA 177/AHD/2020Status: DisposedITAT Ahmedabad04 July 2024AY 2009-10Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)2 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 the appeals were not maintainable due to the assessee's lack of seriousness in pursuing them. The defects and absence indicated a lack of intent to prosecute the appeals.

What were the facts?

The assessee filed appeals with a significant delay and failed to rectify defects, including not filing grounds of appeal with the memo. Despite multiple hearings and notices, the assessee remained absent and unrepresented.

What were the issues?

The primary issue was the maintainability of the appeals due to significant delay, procedural defects, and the assessee's non-appearance and lack of representation.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH

Before: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

ORDER PER BENCH: These two appeals are filed by the Assessee as against separate appellate orders both dated 28.01.2019 passed by the Commissioner of Income Tax(Appeals)-5, Ahmedabad arising out of the ex-parte assessment orders passed under section 144 r.w.s 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2009-10 and 2010-11.

2.

The registry has noted that there is a delay of 316 days in filing the above appeals by the assessee and also the grounds of & 178 /Ahd/2020 A.Ys. 2009-10 & 2010-11 Page No 2 Shri Shaileshbhai S Patel vs. ITO appeals filed before the Ld.CIT(A) are not filed along with the appeal memo before the Tribunal. This defect memo was communicated to the assessee, but the assessee has not taken any step to rectify the above defects by filing the affidavit explaining the delay in filing the above appeals. Today is the 31st hearing of the above appeals, in- spite of service of hearing notices, the assessee remains absent. It is further noted that assessee has not authorized any Representative to appear on his behalf before this Tribunal. All these clearly shows that assessee is not serious in pursuing these appeals. Thus, the appeals filed by the assessee are not maintainable and the same is hereby dismissed in limine.

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