PAVANI ANIL BAKERI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-9(3), AHMEDABAD

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ITA 1837/AHD/2014Status: DisposedITAT Ahmedabad11 May 2017AY 2009-102 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 dismissed the appeal in limine due to the assessee's non-appearance and lack of interest in pursuing the appeal. The assessee can apply for restoration by showing reasonable cause for non-appearance.

What were the facts?

The assessee's appeal was scheduled for hearing, but neither the assessee nor their representative appeared, nor was an adjournment application filed. The postal acknowledgment confirmed service of the notice.

What were the issues?

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

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, “B” BENCH, AHMEDABAD

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

Hearing: 11/05/2017Pronounced: 11/05/2017

आयकर अपील�य अ�धकरण, अहमदाबाद �यायपीठ ‘बी’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 1837/Ahd/2014 �नधा�रण वष�/Assessment Year: 2009-10 Smt. Pavani Anil Bakeri, Vs. Income-Tax Officer, “Sanskrut”, 1st Floor, Old High Ward-9 (3), Court Road, Ashram Road, Ahmedabad Ahmedabad PAN : AENPB 5727 Q अपीलाथ�/ (Appellant) �� यथ�/ (Respondent) Assessee(s) by : None Revenue by : Shri James Kurian, Sr DR सुनवाई क� तार�ख/Date of Hearing : 11/05/2017 घोषणा क� तार�ख /Date of Pronouncement: 11/05/2017 आदेश/O R D E R PER N.K. BILLAIYA, ACCOUNTANT MEMBER:

This appeal by the assessee is directed against the order of the Commissioner of Income-Tax (Appeals)-II, Ahmedabad dated 07.03.2011, passed in case No.CIT(A)-II/ITO.Wd.9(3)/ABD/122/2013-14 for Assessment Year 2009-10.

2.

Notice of hearing was sent by Registered Post with Acknowledgement Due to the assessee on 11.04.2017, fixing the date of hearing on 11.05.2017. The said notice has been served upon the assessee on 15.04.2017 as is evident from the postal acknowledgment slip which is placed on record. When the case was called for hearing, none appeared on behalf of the assessee and neither any adjournment application was filed. This shows that the assessee is not interested in pursuing with her appeal. Therefore, in view of the decision of Hon'ble Madhya Pradesh High Court

ITA No. 1837/Ahd/2014 Smt. Pavani Anil Bakeri vs. ITO AY 2009-10 2

in the case of Estate of Late Tukojirao Holkar vs. CWT, (1997) 223 ITR 480 (M.P.) and the decision of Hon'ble Delhi Tribunal in the case of CIT vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Delhi), we dismiss the appeal of the assessee in limine.

3.

The assessee may, if so advised, file an application before this Tribunal for restoration of her appeal and hearing on merits by showing reasonable cause for not appearing before the Tribunal on the date of hearing. The Bench, if so satisfied, may recall its order and restore the appeal to its original number for hearing on merits.

In the result, the appeal of the assessee is dismissed in limine. 4.

Order pronounced in the Court on 11th May, 2017 at Ahmedabad.

Sd/- Sd/-

(MAHAVIR PRASAD) (N.K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 11/05/2017 Biju T., PS आदेश क �!त#ल$प अ%े$षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��यथ� / The Respondent. 2. 3. संबं!धत आयकर आयु#त / Concerned CIT 4. आयकर आयु#त(अपील) / The CIT(A) 5. &वभागीय ��त�न!ध, आयकर अपील�य अ!धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, TRUE COPY उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Ahmedabad

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