SHRI PRAKASHCHANDRA SHIVBALAK YADAV,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(3), NOW WARD-3(2)(9), AHMEDABAD

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ITA 1661/AHD/2015Status: DisposedITAT Ahmedabad16 August 2017AY 2010-112 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). A 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

Income Tax Appellate Tribunal, “SMC”(D

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

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

PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER :

This is an appeal by the assessee against the order of the Commissioner of Income Tax(Appeals)-3, Ahmedabad, dated 19/03/2015, in the matter of assessment under section 144 of the Income tax Act, 1961 (‘the Act hereinafter’), for the Assessment Year (AY) 2010-11. 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 Prakashchandra Shivbalak Yadav vs. ITO Asst.Year –2010-11 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 एन.के. "ब"लैया महावीर "साद (लेखा सद"य) ("या"यक सद"य) 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)-3, 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 //// उप/सहायक पंजीकार (Dy./Asstt.

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