Alpmit Engineers Pvt.Ltd.,, Baroda vs Assessee
- CitationITA No.463/Ahd/2011
Ratio decidendi
The rule this decision rests on
The Tribunal may dismiss an appeal in limine where the assessee, having been given notice of the date of hearing, fails to appear, and the appeal is also time-barred, the Tribunal inferring from these circumstances that the assessee is not interested in pursuing the appeal.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
सुनवाई क तार ख/ Date of Hea ring : 21 /01/201 5 घोषणा क तार ख /Date of P ronouncement: 23/01/2015
आदेश /O R D E R
PER SHRI MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER
This is an appeal filed by the Assessee arising from the order of the learned CIT(A)-I, Baroda, dated 11.11.2010 for A.Y. 2006-07.
2. A notice has been issued by the Registry on 26/12/2014 to the assessee, fixing the date of hearing 21/01/2015 but no one has appeared. Moreover, this Appeal is "time barred by 9 days" as noted by the Registry. Under the circumstances, we have no option but to dismiss this appeal since the assessee is not interested in pursuing with its appeal. Therefore, in view of Hon'ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holka vs. CWT (1997) 223 ITR ITA No.463/Ahd/2011 Alpmit Engineers Pvt. Ltd. Vs. ITO, Ward-1(1), Baroda.
For A.Y. 2006-07 -2-
480 (M.P.) and of Hon'ble Delhi Tribunal decision in the case of CIT vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Delhi), we dismiss the appeal of the assessee in limine.
3. In the result, the appeal of the Assessee is dismissed.
Sd/- Sd/- (ANIL CHATURVEDI) (MUKUL Kr. SHRAWAT) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 23/01/2015 Prabhat Kr. Kesarwani, Sr. P.S. आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आयु त / Concerned CIT
4. आयकर आयु त(अपील) / The CIT(A)-III, Ahmedabad
5. वभागीय त न ध, आयकर अपील य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड फाईल / Guard file.
आदेशानुस ार / BY ORDER,
उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad
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