Optisurgicare (India) Pvt.Ltd., ... vs Assessee
- CitationITA No. 2741/Ahd/2011
Ratio decidendi
The rule this decision rests on
The Tribunal may dismiss an appeal in limine where the assessee, having been served notice of the hearing by registered post with acknowledgement due and the notice returned unserved with the remark "Left", has provided no change of address, and this conduct shows the assessee is not interested in pursuing the appeal. An assessee who may seek restoration of a dismissed appeal must show reasonable cause for its non-appearance on the date of hearing, and the Tribunal may recall its order and restore the appeal to its original number for hearing on merits only if satisfied of that cause.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
M/s. Optisurgicare (India) Pvt DCIT, Ltd, Circle-5, 7, New Prashant Park, Nr. Ahmedabad Vastrapur Railway Crossing, Vejalpur, Ahmedabad PAN : AAACO 1724 E
अपीलाथ / (Appellant) ू"यथ यथ / (Respondent)
Assessee(s) by : None Revenue by : Shri Dinesh Singh, Sr. DR.
सुनवाई क% तार'ख/ / Dateof Hearing : 27/03/2015 घोषणा क% तार'ख / Date of Pronouncement: 12/05/2015
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)-XI, Ahmedabad dated 01.09.2011 pertaining to the Assessment Year 2007-08.
2. Notice of hearing was sent by Registered Post with Acknowledgement Due to the assessee on 19.02.2015 fixing the date of hearing on 27.03.2015 which was returned by the Postal Authorities unserved with the remarks "Left". 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 Madhya ITA No. 2741/Ahd/2011 Optisurgicare (India) Pvt Ltd vs. DCIT AY 2007-08 2
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 12th May, 2015 at Ahmedabad.
Sd/- Sd/-
(RAJPAL YADAV) (G.D. AGRAWAL) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad; Dated 12/05/2015 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)- XI, Ahmedabad
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/
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