Jayesh Finance, Anand vs Assessee
- CitationITA No. 3150/Ahd/2011
Ratio decidendi
The rule this decision rests on
The Tribunal may dismiss an appeal in limine for non-prosecution where the assessee's adjournment application is rejected as not supported by a plausible reason, the assessee's conduct thereby showing that it is not serious in pursuing the appeal, following the principle in CIT v. Multiplan India Pvt. Ltd. (Delhi High Court), as relied upon by the Tribunal.
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. 3150/Ahd/2011 %नधा)रण वष)/Assessment Year: 2008-09
M/s.Jayesh Finance ITO, Ward-4 24, Sardargunj Bazar Vs Anand. Anand 388 001.
PAN : AADFJ 7889 B
अपीलाथ,/ (Appellant) -.यथ,/ (Respondent)
Assessee(s) by : None Revenue by : Shri M.K. Singh, Sr. DR.
सन ु वाई क तार ख/ Dateof Hearing : 19/01/2015 घोषणा क तार ख / Date of Pronouncement: 02/02/2015
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)-IV, Baroda dated 5.10.2011.
2. The appeal was fixed for hearing on 16.12.2014 when the ld. AR of the assessee, Shri Mukund Bakshi sought adjournment and the appeal was fixed for hearing on 19.1.2015, and the parties were informed in the Court. Today, Shri Mukund Bakshi, AR of the assessee has filed an application for adjournment of hearing which reads as under:
"The above appeal is fixed for hearing on 19.1.2015. Since the undersigned appearing in the matter is required to go out of station on that date, your honours are requested to adjourn the hearing to any other date as may be convenient to your honours.
ITA No.3150/Ahd/2011 2 The inconvenience caused is regretted and the undersigned shall be grateful if the hearing is adjourned as requested."
2. The reasons given for seeking adjournment of hearing was not found to be a plausible one, and therefore, the adjournment application of the assessee was rejected. 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.
3. In the result, the appeal of the assessee is dismissed.
Order pronounced in the Court on Monday, the 2nd February, 2015 at Ahmedabad.
Sd/- Sd/- (KUL BHARAT) ( N.S. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 02/02/2015
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