Gulzarilal Mangilal Mistry, Surat vs Assessee
- CitationITA No. 141/Ahd/2012
Ratio decidendi
The rule this decision rests on
The Tribunal dismissed the appeal in limine where the assessee did not appear and the hearing notice, sent by registered post, was returned unserved with the remark "incomplete address" and no change of address had been furnished; on that basis it inferred the assessee was not interested in pursuing the appeal, applying the Delhi Bench's decision in CIT v. Multiplan (India) Pvt. Ltd. (cited in the order). Where a notice of hearing sent to the assessee's address on record is returned unserved and the assessee has not furnished a changed address, the Tribunal may infer that the assessee is not pursuing the appeal and dismiss it in limine. The dismissal is without prejudice to the assessee applying for restoration of the appeal and a hearing on the merits, on showing reasonable cause for non-appearance, in which event the Tribunal may recall the order and restore the appeal to its original number.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
Gulzarilal Mangilal Mistry, Vs ACIT, Prop. Of Shree Ram Marble Circle-6, Industries, Nr. Bhatar Char Surat Rasta, Althan Road, Surat PAN : AAYPM 1367 Q अपीलाथ / Appellant ू यथ / Respondent
Assessee(s) by : None Revenue by : Shri D.C. Mishra, Sr. DR.
सुनवाई क! तार#ख/ / Date of Hearing : 08/05/2015 घोषणा क! तार#ख /Date of Pronouncement : 08/05/2015
आदे श/O R D E R
PER SHRI N.S. SAINI, ACCOUNTANT MEMBER:
This is an appeal filed by the assessee against the order of the Commissioner of Income-tax (Appeals)-IV, Surat dated 20.04.2011 for Assessment Year 2007-08.
2. Notice of hearing was sent by Registered Post with Acknowledgement Due to the assessee on 25.03.2015 fixing the date of hearing on 08.05.2015 which was returned by the Postal Authorities unserved with the remarks "incomplete address". No change of address has been provided by the assessee. This shows that the assessee is not interested in pursuing with its appeal. Therefore, following the decision of the Delhi Bench of the Tribunal in the case of CIT Vs. Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del.), the appeal of the assessee is dismissed in limine.
ITA No.141/Ahd/2012 Gulzarilal Mangilal Mistry vs. ACIT AY: 2007-08 -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 Open Court at the close of the hearing in the presence of the parties on Friday, the 8th May, 2015 at Ahmedabad.
Sd/- Sd/-
(S. S. GODARA) (N.S. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 08/05/2015 *Biju T. आदे श क! ूितिल*प अमे*षत/Copy 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)
5. *वभागीय ूितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड3 फाईल / Guard file.
आदे शानुसार/ BY ORDER, TRUE COPY
उप/सहायक पंजीकार (Dy./Asstt.Registrar) उप/ आयकर अपीलीय अिधकरण, अिधकरण, 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