Ginger Properties Pvt. Ltd., , ... vs Assessee
- CitationITA No. 3379/Ahd/2014
Ratio decidendi
The rule this decision rests on
The Tribunal may dismiss an appeal in limine, without hearing it on merits, where the assessee has failed to appear and the notice of hearing has been returned unserved with no change of address provided, such conduct indicating that the assessee is not serious in pursuing the appeal; in such a case the dismissal may be recalled and the appeal restored on the assessee showing reasonable cause for non-appearance.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
ी एन0एस0 सैनी, लेखा सद य एवं ी कुल भारत, या%यक सद य के सम& BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 3379/Ahd/2014 %नधा)रण वष)/Assessment Year: 2010-11
Ginger Properties P. Ltd. ITO, Ward-4(2) Sankalp Square, Driver-in-Road Vs Ahmedabad. Memnagar, Ahmedabad 380 051.
PAN : AAACC 8513 B
अपीलाथ,/ (Appellant) -.यथ,/ (Respondent)
Assessee(s) by : None Revenue by : Shri Nimesh Yadav, Sr.DR
सन ु वाई क तार ख/ Dateof Hearing : 16/04/2015 घोषणा क तार ख / Date of Pronouncement: 16/04/2015
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 -II, Ahmedabad dated 27.10.2014.
2. Notice of hearing was sent to the assessee by registered post with acknowledgement due on 4.3.2015. The same was returned by the postal authorities unserved with the remark "left". No change of address has been provided 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.3379/Ahd/2014 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.
Order pronounced in the Court on Thursday, the 16th April, 2015 at Ahmedabad.
SD/- Sd/- (KUL BHARAT) ( N.S. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 16/04/2015
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