Ganeshmal Bothra, Surat vs Assessee
- CitationITA No. 229/Ahd/2013
Ratio decidendi
The rule this decision rests on
The Tribunal may dismiss an appeal in limine, without deciding it on merits, where on the date of hearing neither the assessee nor any counsel appears, no adjournment application has been filed, and the assessee's conduct thereby shows it is not interested in pursuing the appeal. Where an appeal has been dismissed in limine for non-appearance, the assessee may apply to the Tribunal for restoration of the appeal to its original number and for hearing on merits, by showing reasonable cause for its non-appearance; the Tribunal may recall its order and restore the appeal if so satisfied.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
Shri Ganeshmal Bothra, ITO 641, Ajanta Shopping Centre, Ward 2(2) Ring Road, Surat Surat PAN : AAMPB 8600 K
अपीलाथ / (Appellant) ू"यथ यथ / (Respondent)
Assessee(s) by : None Revenue by : Shri Dinesh Singh, Sr. DR.
सुनवाई क% तार'ख/ / Dateof Hearing : 25/03/2015 घोषणा क% तार'ख / Date of Pronouncement: 27/03/2015
आदे श/O R D E R
PER G.D. AGRAWAL, VICE PRESIDENT:
This is an appeal filed by the assessee and is directed against the order of the Ld. Commissioner of Income-tax(Appeals)-II, Surat dated 03.08.2012 pertaining to the Assessment Year 2008-09.
2. Hearing of the appeal was last fixed on 20.01.2015. On assessee's request, it was adjourned to 25.03.2015. This date of hearing was duly noted by assessee's Counsel Shri S.K. Kabra. When the case was called for hearing on 25.03.2015, none appeared on behalf of the assessee and neither any adjournment application was filed. This shows that the assessee is not interested in pursuing with its appeal. Therefore, in view of the decision of Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao ITA No. 229/Ahd/2013 Ganeshmal Bothra v. ITO AY 2008-09 2
Holka vs. CWT (1997) 223 ITR 480 (M.P.) and the decision of Hon'ble Delhi Tribunal in the case of CIT vs. Multiplan India (Pvt.) Ltd. 38 ITD 320 (Delhi), we dismiss the appeal of the assessee in limine.
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 27th March, 2015 at Ahmedabad.
Sd/- Sd/-
(KUL BHARAT) (G.D. AGRAWAL) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad; Dated 27/03/2015 Biju T., PS
षत Copy आदे श क% ूितिल-प अमे-षत/ of the Order forwarded to : 1. अपीलाथ / The Appellant 2. ू"यथ / The Respondent. 3. संबंिधत आयकर आयु/ / Concerned CIT 4. आयकर आयु/(अपील) / The CIT(A)- II, Surat
5. -वभागीय ूितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड फाईल / Guard file.
/ BY ORDER, आदे शानु सार
TRUE COPY
Dy./Asstt.Registrar) उप/सहायक पंजीकार ( उप/ अिधकरण, अहमदाबाद / आयकर अपीलीय अिधकरण, ITAT, Ahmedabad
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