SHRI HARIVADAN NAND LAL PTEL,AHMEDABAD vs. INCOME TAX OFFICER, AHMEDABAD

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ITA 1850/AHD/2015Status: DisposedITAT Ahmedabad16 August 2017AY 2011-122 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. Therefore, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee filed an appeal against the order of the Commissioner of Income Tax(Appeals). The notice of hearing was sent to the assessee, but no one appeared on their behalf, nor was an adjournment requested.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance and lack of prosecution.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)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, “SMC”(D

Before: SHRI N.K. BILLAIYA & SHRI MAHAVIR PRASAD

For Respondent: Shri Vimal I Mehta, Sr. D.R
Pronounced: 16/08/2017

आदेश / O R D E R

PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER :

This is an appeal by the assessee against the order of the Commissioner of Income Tax(Appeals)-13, Ahmedabad, dated 27/03/2015, in the matter of assessment under section 144 of the Income tax Act, 1961 (‘the Act hereinafter’), for the Assessment Year (AY) 2011-12.

2.

The notice of hearing was sent to the assessee by Registered Post as per the address given in Column No.10 of Form No. 36. However, at

ITA No.1850/Ahd/2015 Shri Harivadan Nandlal Patel vs. ITO Asst.Year –2011-12 - 2 - the time of hearing none appeared on behalf of the assessee nor any application for adjournment has been filed. From this, it is reasonable to infer that the assessee is not serious to pursue its case. Therefore, following order of the ITAT, Delhi Bench in the case of CIT Vs. Multiplan India Pvt. Ltd., 38 ITD 320 (Delhi), we dismiss the appeal filed by the assessee for non-prosecution.

3.

In the result, appeal filed by the assessee is dismissed. This Order pronounced in Open Court on 16/08/2017

Sd/- Sd/- एन.के. �ब�लैया महावीर �साद (लेखा सद�य) (�या�यक सद�य) ( MAHAVIR PRASAD ) ( N.K. BILLAIYA ) ACCOUNTANT MEMBER JUDICIAL MEMBER

Ahmedabad; Dated 16/08/2017 Priti Yadav, Sr.PS आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)-13, Ahmedabad. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 5. 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Ahmedabad

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