M/S. RONAK MINERALS PVT. LTD.,PALANPUR vs. THE ACIT, B.K.CIRCLE, PALANPUR

ITA 490/AHD/2014Status: DisposedITAT Ahmedabad11 May 2017AY 2010-112 pages

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that the assessee was not serious about pursuing the appeal. Following precedent, the Tribunal dismissed the appeal in limine.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). The appeal was scheduled for hearing, but neither the assessee nor their representative appeared, nor was an adjournment request filed.

What were the issues?

Whether the appeal should be dismissed in limine due to the assessee's non-appearance and lack of seriousness in pursuing the appeal.

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.

CIT v. Multiplan India Ltd.
38 ITD 320 · 1991 · ITAT
2,267 citing

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI RAJPAL YADAV, JM, & SHRI MANISH BORAD, AM

For Respondent: Shri S.K. Dev, Sr. D.R

आदेश/O R D E R

PER MANISH BORAD, ACCOUNTANT MEMBER:

This an appeal filed by the assessee against order of the CIT(A)- XX, Ahmedabad dated 06.12.2013 for Asstt.Year 2010-11

The case was fixed for hearing on 08.5.2017. When the case was called for hearing none appeared on behalf of the assessee and neither any adjournment petition was filed. This shows that the assessee is not serious in pursuing with this appeal, and therefore, by following the

ITA.No.490/Ahd/2014 Assessment year 2010-11 - 2 – decision of ITAT, Delhi Bench, in CIT Vs. Multiplan India Pvt. Ltd., 38 ITD 320 (Delhi), we dismiss this appeal of the assessee in limine.

The assessee may, if so advised, file an application before this Tribunal for restoration of its appeal and hearing on merits by showing reasonable cause for not appearing before the Tribunal on the date of hearing, within limitation provided in the Income-Tax Act. 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 09/ 05 /2017 at Ahmedabad. Sd/- Sd/- (SHRI RAJPAL YADAV) (SHRI MANISH BOARD) JUDICIAL MEMBER ACCOUNTANT MEMBER

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