Ceon Solutions Pvt.Ltd., Ahmedabad vs Assessee
- CitationITA No.2346/Ahd/2011
Ratio decidendi
The rule this decision rests on
The Tribunal may dismiss an appeal in limine for non-prosecution where the assessee's notice of hearing is returned unserved with the postal remark "left" and no change of address has been intimated, the Tribunal inferring from this that the assessee is not serious in pursuing the appeal. An assessee whose appeal has been dismissed in limine for non-prosecution may apply to the Tribunal for restoration by showing reasonable cause for non-appearance, and the Tribunal may, if satisfied, recall the order and restore the appeal to its original number for hearing on merits.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
Ceon Solutions p. Ltd. 54, Saptak Bungalows ITO, Ward-1(3) B/6. Shukan Bungalows Vs Ahmedabad. Science City Road, Sola Ahmedabad 380 060.
PAN : AACCC 4345 D
अपीलाथ!/ (Appellant) "#यथ!/ (Respondent)
Assessee by : None Revenue by : Shri M.K. Singh, Sr.DR
सन ु वाई क तार ख/ Dateof Hearing : 08/06/2015 घोषणा क तार ख / Date of Pronouncement: 08/06/2015
आदे श/O R D E R
PER N.S. SAINI, ACCOUNTANT MEMBER: This an appeal filed by
the assessee against order of the CIT(A)-VI, Ahmedabad dated 18.7.2011 for Asstt.Year 2007-08.
2. Notice of hearing was sent to the assessee by registered post with acknowledgement due on 27.4.2015, which was returned unserved by the postal authorities with the remark "left" on 11.5.2015 and the same is placed on record. No change of address has been informed by the assessee. This shows that the assessee is not serious in pursuing with this appeal, and therefore, by following the decision of the Hon'ble Delhi High Court in CIT Vs. Multiplan India Pvt. Ltd., 38 ITD 320 (Delhi), we dismiss this appeal of the assessee in limine.
ITA No.2346/Ahd/2012 2 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. The Bench, if so satisfied, may recall its order and restore the appeal to its original number for hearing on merits.
4. In the result, the appeal of the assessee is dismissed in limine.
Order pronounced in the Court on Monday, the 8th June, 2015 at Ahmedabad.
Sd/- Sd/- (RAJPAL YADAV) ( N.S. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 08/6/2015
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