Jitendra Ramanlal Shah, Ahmedabad vs Assessee
- CitationI.T. A. No.1813/AHD/2011
Ratio decidendi
The rule this decision rests on
The Tribunal reasoned that where the assessee neither appears on the date of hearing nor seeks an adjournment, after service of notice is confirmed, this indicates the assessee is not interested in prosecuting the appeal, and the appeal may accordingly be dismissed in limine. The dismissal is without prejudice to the assessee's right to apply for recall of the order on showing sufficient cause for non-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, AHMEDABAD (BEFORE SHRI MUKUL Kr. SHRAWAT, J.M. & SHRI ANIL CHATURVEDI, A.M.)
I.T. A. No.1813/AHD/2011 (Assessment Year: 2007-08)
Mr. Jitendra Ramanlal Shah V/S The Income Tax Officer, D/23, Sarovar Apartment Ward 9(2), Ahmedabad Uttamnagar, Maninagar, Ahmedabad-380008 (Appellant) (Respondent)
PAN: AEJPS 3785D
Appellant by : None Respondent by : Shri Dinesh Singh, Sr. D.R.
(आदेश )/ORDER
Date of hearing : 09-02-2015 Date of Pronouncement : 13 -02-2015
PER SHRI ANIL CHATURVEDI,A.M.
1. This appeal is filed by the assessee against the order of Ld. CIT (A)-XV, Ahmedabad dated 19-04-2011 for the assessment year 2007-08.
2. On earlier occasion the hearing of appeal was fixed on 23-12-14 and on that date as none was present on behalf of Assessee the case was adjourned to 09-02-2015 and the notice of hearing was also served through D.R. The office of ITO, Ward 4(2),(2), Ahmedabad vide letter dated 15.01.2015 has confirmed the service of notice to the Assessee. On the date of hearing i.e. on 09-2-2015 none appeared on behalf of Assessee nor an adjournment 2 ITA No 1813/AHD/2011 . A.Y. 2007-08
application was filed on behalf of the Assessee which indicates that the assessee is not interested in prosecuting the appeal, therefore, following the decision of ITAT Delhi Bench in the case of CIT Vs Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), we dismiss the appeal of the assessee in limine. The assessee shall however be at liberty to approach the Tribunal for recalling of this order, if prevented by sufficient cause for non-appearance on the date of hearing.
3. In the result, the appeal of Assessee is dismissed.
Order pronounced in Open Court on 13 - 02 - 2015.
Sd/- Sd/- (MUKUL Kr. SHRAWAT) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad. TRUE COPY Rajesh
Copy of the Order forwarded to:- 1. The Appellant. 2. The Respondent. 3. The CIT (Appeals) - 4. The CIT concerned. 5. The DR., ITAT, Ahmedabad. 6. Guard File. By ORDER
Deputy/Asstt.Registrar ITAT,Ahmedabad
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