Laser Mark, Surat vs Assessee
- CitationITA. No. 2230/Ahd/2011
Ratio decidendi
The rule this decision rests on
The assessee's appeal may be dismissed for non-prosecution where, after notice has been issued, the assessee neither appears on the date of hearing nor seeks an adjournment, the Tribunal inferring from this conduct that the assessee is not interested in pursuing the appeal.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
M/s. Laser Mark, 1st Floor, Durga Bhavan, Khan Saheb Dahelo, Runghnathpura Main Road, Surat- 395001 Appellant
Vs.
DCIT, Circle-6, Surat Respondent
PAN: AAAFL9390C
अपीलाथ क ओर से /By Appellant : None ू यथ क ओर से/By Respondent : Shri M. K. Singh, Sr. D.R. सुनवाई क तार!ख/Date of Hearing : 02.03.2015 घोषणा क तार!ख/Date of Pronouncement : 04.03.2015
ORDER
PER SHAILENDRA KUMAR YADAV, J.M:
This appeal has been filed by assessee against the order of Commissioner of Income Tax (Appeals)-IV, Surat, dated 04.05.2011 for A.Y. 2001-02.
I T A N o . 2 2 3 0 / A h d / 1 1 A. Y . 2 0 0 1 -0 2 [M / s . L a s e r M a rk v s . D C I T ] Page 2
2. At the outset, it is seen from the records that notice has been issued to the assessee on 28.01.2015 however, on the date of hearing i.e. 02.03.2015 none appeared on behalf of assessee nor filed any adjournment petition. This shows that assessee is not interested in prosecuting this appeal.
2.1 In view of these facts, it is clear that the assessee is not interested in prosecuting this appeal, and accordingly, following the decision of the Multiplan (India) (P) Ltd., (38 ITD
320), we dismiss this appeal filed by assessee for want of prosecution.
3. In the result, appeal filed by assessee is dismissed for non prosecution.
Pronounced in the open Court on this the 4th day of March, 2015.
Sd/- Sd/- (N. S. SAINI) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: Dated 04/02/2015 True Copy S.K.SINHA
आदे श क ूितिल'प अमे'षत / Copy of Order Forwarded to:-
1. राजःव / Revenue
2. आवेदक / Assessee
3. संबंिधत आयकर आयु0 / Concerned CIT
4. आयकर आयु0- अपील / CIT (A)
5. 'वभागीय ूितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड9 फाइल / Guard file.
By order/आदे श से,
उप/सहायक पंजीकार आयकर अपीलीय अिधकरण, अहमदाबाद ।
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