SHRI RAMANLAL M. INTWALA,BHARUCH vs. THE INCOME TAX OFFICER,WARD-3, BHARUCH

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ITA 759/AHD/2014Status: DisposedITAT Ahmedabad11 May 2017AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal in limine due to the assessee's non-appearance and lack of seriousness in pursuing the appeal. The assessee can seek restoration by showing reasonable cause for absence.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2009-10. The appeal was scheduled for hearing, but neither the assessee nor their representative appeared, nor was an adjournment request filed.

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

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

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

For Respondent: Shri K. Madhusudan, 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)- VI, Baroda dated 01.01.2014 for Asstt.Year 2009-10

2.

The case was fixed for hearing on 09.05.2017. 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 decision of ITAT, Delhi Bench, in CIT Vs. Multiplan India

ITA.No.759/Ahd/2014 Assessment year 2009-10 - 2 – Pvt. Ltd., 38 ITD 320 (Delhi), we dismiss this appeal of the assessee in limine.

3.

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 11/ 05 /2017 at Ahmedabad.

Sd/- Sd/- (SHRI RAJPAL YADAV) (SHRI MANISH BOARD) JUDICIAL MEMBER ACCOUNTANT MEMBER

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