Dr. Chandrahas A.Desai, Ahmedabad vs Assessee
- CitationITA No. 1651/Ahd/2011
Ratio decidendi
The rule this decision rests on
The Tribunal dismisses an appeal in limine where, after due service of notice of hearing, the assessee fails to appear on the date fixed and files no adjournment petition, the Tribunal inferring from this conduct that the assessee is not serious in prosecuting the appeal. Such a dismissal is without prejudice to the assessee's right to apply for restoration of the appeal to its original number, which the Tribunal may grant on a showing of reasonable cause for non-appearance.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
अपीलाथ!/ (Appellant) "#यथ!/ (Respondent)
Revenue by : Shri B.L. Yadav, Sr.DR Assessee(s) by : None
सन ु वाई क तार ख/ Dateof Hearing : 31/03/2015 घोषणा क तार ख / Date of Pronouncement: 10/04/2015
आदे श/O R D E R
PER N.S. SAINI, ACCOUNTANT MEMBER: This is an appeal filed by
the assessee against the order of the Commissioner of Income-Tax (Appeals)-XXI, Ahmedabad dated 9.5.2011.
2. Notice of hearing was sent to the assessee by registered post with acknowledgement due on 25.2.2015 fixing the case for hearing on 31.3.2015. The same has not been returned by the postal authorities unserved. This shows that the notice of hearing was served on the assessee. 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 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.1651/Ahd/2011 2 3. However, the assessee may, if so advised, file an application before this Tribunal for restoration of its appeal and hearing on merit 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.
Order pronounced in the Court on Friday, the 10th April, 2015 at Ahmedabad.
Sd/- Sd/- (SHAILENDRA Kr. YADAV) ( N.S. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 10/04/2015
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