Amrul Lokmnali Shaikh, Ahmedabad vs Assessee
- CitationI.T. A. No.2374/AHD/2011
Ratio decidendi
The rule this decision rests on
The Tribunal may dismiss an appeal in limine where the assessee does not appear on the date of hearing and files no adjournment application, such non-appearance indicating that the assessee is not interested in prosecuting the appeal; the dismissal is without prejudice to the assessee's right to apply for recall of the order if prevented by sufficient cause from appearing.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
IN THE INCOME TAX APPELLATE TRIBUNAL " C " BENCH, AHMEDABAD (BEFORE SHRI MUKUL Kr. SHRAWAT, J.M. & SHRI ANIL CHATURVEDI, A.M.)
I.T. A. No.2374/AHD/2011 (Assessment Year: 2007-08)
Amrul Lokmnali Shaikh V/S The I.T.O., Ward-7 (1), M/s. Khushbootola Ahmedabad Enterprise A-7, Alfesal Park, B/H. Zalak Apartment, Juhapura, Vejalpur, Ahmedabad (Appellant) (Respondent)
PAN: BIRPS1178R
Appellant by : None Respondent by : Shri M.K. Singh, Sr. D.R.
(आदे श)/ORDER
Date of hearing : 13-03-2015 Date of Pronouncement : 20 -03-2015
PER SHRI ANIL CHATURVEDI,A.M.
1. This appeal filed by the Assessee is against the order of CIT(A)-VI, Ahmedabad dated 23.06.2011 for A.Y. 2007-08.
2. On the date of hearing i.e. on 13-3-2015 none appeared on behalf of Assessee nor an adjournment application was filed on behalf of the Assessee which indicates that the assessee is not interested in prosecuting the appeal, therefore, following the decision of ITAT Delhi Bench in the case of CIT Vs Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), we dismiss the appeal of the assessee in limine. The assessee shall however be at liberty to approach 2 ITA No 2374/AHD/2011 . A.Y. 2007-08 the Tribunal for recalling of this order, if prevented by sufficient cause for non-appearance on the date of hearing.
3. In the result, the appeal of Assessee is dismissed.
Order pronounced in Open Court on 20 - 03 - 2015.
Sd/- Sd/- (MUKUL Kr. SHRAWAT) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad. TRUE COPY Rajesh
Copy of the Order forwarded to:-
1. The Appellant.
2. The Respondent.
3. The CIT (Appeals) -
4. The CIT concerned.
5. The DR., ITAT, Ahmedabad.
6. Guard File.
By ORDER
Deputy/Asstt.Registrar ITAT,Ahmedabad
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