What did the Tribunal hold?

The Tribunal noted the assessee's lack of seriousness in pursuing the appeal due to non-appearance. Following precedent, the Tribunal dismissed the appeal in limine.

The assessee filed an appeal against the CIT(A) order for the assessment year 2009-10. The case was scheduled for hearing, but neither the assessee nor their representative appeared. No adjournment petition was filed.

What were the issues?

The primary issue was the assessee's failure to appear for the hearing, leading to the dismissal of the appeal without a decision on the merits.

Shri Anandram D. Choudhary… vs ITO | ITAT Ahmedabad 2017

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

PER MANISH BORAD, ACCOUNTANT MEMBER:

This an appeal filed by the assessee against order of the CIT(A)- I, Baroda dated 26.11.2013 for Asstt.Year 2009-10

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.511/Ahd/2014 Assessment year 2009-10 - 2 –

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.

Order pronounced in the Court on 09 / 05 /2017 at Ahmedabad. (SHRI RAJPAL YADAV) ACCOUNTANT MEMBER

SHRI ANANDRAM D. CHOUDHARY,PANCHMAHAL vs. THE INCOME TAX OFFICER, WARD-2, GODHRA

What did the Tribunal hold?

What were the facts?

What were the issues?

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