Mobile Telecommunications Ltd., ... vs Assessee
- CitationITA No. 463/Ahd/2012
Ratio decidendi
The rule this decision rests on
The Tribunal may dismiss an appeal in limine, without hearing on merits, where notice of the hearing sent by registered post with acknowledgement due to the assessee has been returned unserved as "unclaimed" and the assessee has furnished no change of address, the Tribunal inferring from these circumstances that the assessee is not interested in pursuing the appeal. Where an appeal has been dismissed in limine on this footing, the assessee may apply to the Tribunal for restoration of the appeal, and the Tribunal may recall its order and restore the appeal to its original number for hearing on merits if the assessee shows reasonable cause for non-appearance on the date of hearing.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
M/s. Mobile Vs. ITO, Telecommunications Ltd, Ward-4 (1), Interface Bldg No.16, 3rd Floor, Baroda "B" Wing, Link Road, Malad (West), Mumbai PAN : AACCM 2659 J
अपीलाथ / (Appellant) ू"यथ यथ / (Respondent)
Assessee(s) by : None Revenue by : Shri Dinesh Singh, Sr. DR.
सुनवाई क% तार'ख/ / Dateof Hearing : 01/06/2015 घोषणा क% तार'ख / Date of Pronouncement: 05/06/2015
आदे श/O R D E R
PER G.D. AGRAWAL, VICE PRESIDENT:
This is an appeal filed by the assessee and is directed against the order of the Ld. Commissioner of Income-tax(Appeals)-III, Baroda dated 25.11.2011 pertaining to the Assessment Year 2008-09.
2. Notice of hearing was sent by Registered Post with Acknowledgement Due to the assessee on 29.04.2015 fixing the date of hearing on 01.06.2015 which was returned by the Postal Authorities unserved with the remarks "unclaimed". No change of address has been provided by the assessee. This shows that the assessee is not interested in pursuing with its appeal. Therefore, in view of the decision of Hon'ble ITA No. 463/Ahd/2012 Mobile Telecommunications Ltd vs. ITO AY 2008-09 2
Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holka vs. CWT (1997) 223 ITR 480 (M.P.) and the decision of Hon'ble Delhi Tribunal in the case of CIT vs. Multiplan India (Pvt.) Ltd. 38 ITD 320 (Delhi), we dismiss the appeal of the assessee in limine.
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 Court on 5th June, 2015 at Ahmedabad.
Sd/- Sd/-
(KUL BHARAT) (G.D. AGRAWAL) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad; Dated 05/06/2015 Biju T., PS
षत Copy आदे श क% ूितिल-प अमे-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. गाड फाईल / Guard file.
/ BY ORDER, आदे शानु सार
TRUE COPY
Dy./Asstt.Registrar) उप/सहायक पंजीकार ( उप/ अिधकरण, अहमदाबाद / आयकर अपीलीय अिधकरण, ITAT, Ahmedabad
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