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Nanubhai Laljibhai Thakker, Ahmedabad vs Assessee

Income Tax Appellate Tribunal13 February 2015

Ratio decidendi

The rule this decision rests on

The Tribunal may dismiss an appeal in limine where, after notice of the hearing date has been issued, the assessee fails to appear and it is apparent that the assessee is not interested in pursuing the appeal, relying on the decisions cited in the order for that proposition.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

IN THE INCOME TAX APPELLATE TRIBUNALAHMEDABAD "A" BENCHBefore: Shri Mukul Kr. Shrawat, Judicial Memberand Shri N.S. Saini, Accountant MemberITA No. 1768/Ahd/2011Assessment Year 2007-08Shri Nanubhai Laljibhai Income Tax Officer,Thakker Prop: M/s Vishal Ward-7(1),Enterprises 8, Bhavani Vs AhmedabadEstate, Sarkhej,AhmedabadPAN: AASPT 6631 Q(Appellant)Revenue by: Shri Dinesh Singh, Sr. D.R.Assessee by: NoneDate of hearing : 05-02-2015Date of pronouncement : 13-02-2015आदे श/ORDERPER : MUKUL KR. SHRAWAT, JUDICIAL MEMBER:-

This is an appeal filed by the Assessee arising from the order of the Ld. CIT(A)-VI, Ahmedabad dated 06-05-2011 for A.Y. 2007-08. I.T.A No. 1768/Ahd/2011 A.Y. 20007-08 Page No 2 Nanubhai Laljibhai Thakker vs. ITO

2. A notice has been issued by the Registry on 10/01/2015 to the assessee, fixing the date of hearing 05/02/2015 but no one has appeared. Under the circumstances, we have no option but to dismiss this appeal since the assessee is not interested in pursuing with its appeal. Therefore, in view of Hon'ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holka vs. CWT (1997) 223 ITR 480 (M.P.) and of Hon'ble Delhi Tribunal decision in the case of CIT vs. Multiplan India (Pvt) Ltd., 38 ITD 320 (Delhi), we dismiss the appeal of the assessee in limine.

3. In the result, the appeal of the Assessee is dismissed.

Order pronounced in open court on the date mentioned hereinabove at caption page

Sd/- Sd/-

(N.S. SAINI) (MUKUL KR. SHRAWAT) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 13/02/2015 ak आदे श क ूितिल प अमे षत / Copy of Order Forwarded to:-

1. Assessee

2. Revenue

3. Concerned CIT

4. CIT (A)

5. DR, ITAT, Ahmedabad

6. Guard file.

By order/आदे श से,

उप/सहायक पंजीकार आयकर अपीलीय अिधकरण, अहमदाबाद

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