Parikh Spices Products Pvt. Ltd.,, ... vs Assessee
- CitationITA No. 2240/Ahd/2011
Ratio decidendi
The rule this decision rests on
The Tribunal may dispose of an appeal in limine, without hearing it on merits, where the assessee, after due service of notice of hearing, fails to appear on the date fixed and seeks no adjournment, the non-appearance being taken as showing that the assessee is not serious in pursuing the appeal; such a dismissal is made in reliance on the decision in CIT v. Multiplan India Pvt. Ltd., and is without prejudice to the assessee's right to apply for restoration of the appeal by showing reasonable cause for its non-appearance.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
ी एन0एस0 सैनी, लेखा सद य एवं ी कुल भारत, या%यक सद य के सम& BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 2240/Ahd/2011 %नधा)रण वष)/Assessment Year: 2002-03
Parikh Spies Products P.Ld. ITO, Ward-5(2) Madhur Complex Vs Ahmedabad. Stadium Circle Navrangpura Ahmedabad 380 009.
PAN : AABCP 4122 G
अपीलाथ,/ (Appellant) -.यथ,/ (Respondent)
Assessee(s) by : None Revenue by : Shri Nimesh Yadav, CIT-DR
सन ु वाई क तार ख/ Dateof Hearing : 26/03/2015 घोषणा क तार ख / Date of Pronouncement: 10/04/2015
आदे श/O R D E R
PER N.S. SAINI, ACCOUNTANT MEMBER: This is an appeal filed by
the assessee against the order of the Commissioner of Income-Tax (Appeals)-XI, Ahmedabad dated 13.7.2011.
2. Notice of hearing was sent to the assessee by registered post with acknowledgement due on 25.2.2015 fixing the case for hearing on 26.3.2015. Notice was served on the assessee on 2.3.2015 as evidenced by the acknowledgment card of the postal office placed on record. When the case was called for hearing none appeared on behalf of the assessee and neither any adjournment petition was filed. This shows that the assessee is not serious in pursuing with this appeal, and therefore, by following the decision of the Hon'ble Delhi High Court in ITA No.2240/Ahd/2011 2 CIT Vs. Multiplan India Pvt. Ltd., 38 ITD 320 (Delhi), we dismiss this appeal of the assessee in limine.
3. However, the assessee may, if so advised, file an application before this Tribunal for restoration of its appeal and hearing on merit 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.
Order pronounced in the Court on Friday, the 10th April, 2015 at Ahmedabad.
Sd/- Sd/-
(KUL BHARAT) ( N.S. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER
Ahmedabad; Dated 10 /04/2015
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