TARNETAR CORPORATION,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-9(1), AHMEDABAD

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ITA 2243/AHD/2014Status: DisposedITAT Ahmedabad19 May 2017AY 2005-062 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, following precedent, dismissed the appeal in limine due to the assessee's non-appearance and lack of interest in prosecuting the appeal. The assessee retains the liberty to seek recall of the order if sufficient cause for non-appearance is shown.

What were the facts?

The assessee's appeal was listed for hearing, but neither the assessee nor their representative appeared. No adjournment application was filed despite proper service of notice.

What were the issues?

The primary issue was the assessee's failure to appear for the hearing of their appeal, leading to its dismissal.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH

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

PER N.K. BILLAIYA, ACCOUNTANT MEMBER

1.

This appeal by the Assessee is directed against the order of the Ld. CIT(A)-II, Ahmedabad dated 18.06.2014 pertaining to A.Y. 2005-06.

ITA No. 2243/Ahd/2014 2 . A.Y. 2005-06 2. On the date of hearing i.e. on 18-05-2017, none appeared on behalf of Assessee nor an adjournment application was filed on behalf of the Assessee though the notice fixing the date of hearing was served on Assessee, which indicates that the assessee is not interested in prosecuting the appeal, therefore, following the decision of ITAT Delhi Bench in the case of CIT Vs Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), we dismiss the appeal of the assessee in limine. The assessee shall however be at liberty to approach the Tribunal for recalling of this order, if prevented by sufficient cause for non-appearance on the date of hearing.

3.

In the result, the appeal filed by the Assessee is dismissed.

Order pronounced in Open Court on 19 - 05- 2017

Sd/- Sd/- (MAHAVIR PRASAD) (N. K. BILLAIYA) JUDICIAL MEMBER True Copy ACCOUNTANT MEMBER Ahmedabad: Dated 19/05/2017 Rajesh Copy of the Order forwarded to:- 1. The Appellant. 2. The Respondent. 3. The CIT (Appeals) – 4. The CIT concerned. 5. The DR., ITAT, Ahmedabad. 6. Guard File. By ORDER

Deputy/Asstt.Registrar ITAT,Ahmedabad

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