Fairdeal Distribution Services ... vs Assessee

Income Tax Appellate Tribunal12 June 2015

CitationITA No.1066/Ahd/2011

Ratio decidendi

The rule this decision rests on

The Tribunal may dismiss an appeal for non-prosecution where the assessee, after due notice of the date of hearing, fails to appear and the case is called twice without appearance.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

IN THE INCOME TAX APPELLATE TRIBUNAL"A" BENCH, AHMEDABADBEFORE SHRI G.D. AGRAWAL ACCOUNTANT MEMBER ANDSHRI S.S. GODARA JUDICIAL MEMBERITA No.1066/Ahd/2011A.Y.2006 -07Fairdeal Distribution Vs ITO, Ward-4(3),Services Pvt. Ltd., Ahmedabad.Ahmedabad.PAN: AAACF 3092L(Appellant) (Respondent)Revenue by : Shri Dinesh Singh, Sr.D.R.,Assessee(s) by : Noneसुनवाई क तार ख/ Date of Hea ring : 11 /06/201 5घोषणा क तार ख /Date of P ronouncement: 12/06/2015आदेश /O R D E RPER S.S. GODARA, JUDICIAL MEMBERThis assessee's appeal for A.Y.2006-07, arises from orderof CIT-II, Ahmedabad dated 18.03.2011 in case no.CIT-II/Tech/263/FDSPL/2010-11, in proceedings u/s.143(3) of theIncome Tax Act, 1961, in short 'the Act'.

2. Registry has issued an RPAD notice on 14/05/2015 to the assessee fixing date of hearing for today i.e. 11/06/2015. The assessee has not come present. Case called twice. Thus, we dismiss this appeal for non prosecution in view of hon'ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holka vs. CWT (1997) 223 ITR 480 (M.P.) ITA No.1066/Ahd/2011 Fairdeal Distribution Services Pvt. Ltd.

For A.Y. 2006-07 -2-

and that of 'tribunal' decision in CIT vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Delhi). Ordered accordingly.

3. The assessee's appeal is dismissed.

Order pronounced in the Court on this day, the 12th June, 2015 at Ahmedabad.

Sd/- Sd/-

(G.D. AGRAWAL) (S.S. GODARA) VICE PRESIDENT JUDICIAL MEMBER Ahmedabad; Dated 12/06/2015 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

This page reproduces a public judgment and a summary of it. It is research material, not legal advice, and it is no substitute for advice from an advocate on your own facts.

Research this judgment with Miss Lucy

Ask what it holds, what has followed it, and what it means for your matter — in plain English, with the citations.

Try Miss Lucy free