Bonny Travels,, Ahmedabad vs Assessee
- CitationI.T. A. No. 1696
Ratio decidendi
The rule this decision rests on
The Tribunal may dismiss an appeal in limine where the assessee, having been served with notice of the hearing, neither appears nor seeks adjournment, such non-appearance indicating that the assessee is not interested in prosecuting the appeal; and such a dismissal is without prejudice to the assessee's liberty to apply for recall of the order if prevented by sufficient cause from appearing on the date of hearing.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
IN THE INCOME TAX APPELLATE TRIBUNAL " D " BENCH, AHMEDABAD (BEFORE SHRI SHAILENDRA Kr. YADAV, J.M. & SHRI ANIL CHATURVEDI, A.M.)
I.T. A. No. 1696 /AHD/2011 (Assessment Year: 1999-2000)
M/s. Bonny Travels V/S The Income Tax Officer Kochrab, Paldi, Ahmedabad- Ward 9 (4),Ahmedabad 380007
(Appellant) (Respondent)
PAN: AAEFB3462B
Appellant by : None Respondent by : Shri B.L. Yadav, Sr. D.R.
(आदे श)/ORDER
Date of hearing : 09-06-2015 Date of Pronouncement : 09 -06-2015
PER SHRI ANIL CHATURVEDI,A.M.
1. This appeal is filed by the assessee against the order of Ld. CIT (A)-XV, Ahmedabad dated 23-03-2011 for the assessment year 1999-2000.
2. On the date of hearing i.e. on 09-06-2015 none appeared on behalf of Assessee nor any adjournment application was filed on behalf of the Assessee though the notice fixing the date of hearing was served on Assessee, which indicates that the assessee is not interested in prosecuting the appeal and 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 2 ITA No 1696/AHD/2011 . A.Y. 1999-2000 appeal of the assessee in limine. The assessee shall however be at liberty to approach 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 09- 06 - 2015.
Sd/- Sd/- (SHAILENDRA Kr. YADAV) (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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