Nanubhai Laljibhai Thakker, Ahmedabad vs Assessee
- CitationITA No. 1768/Ahd/2011
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
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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