Paschim Gujarat Vij Co.Ltd., Baroda vs Assessee
- CitationITA No. 2577/Ahd/2011
Ratio decidendi
The rule this decision rests on
The Tribunal may dismiss an appeal in limine where, on the date of hearing after notice has been duly served, neither the assessee nor any representative appears and no adjournment application has been filed, the Tribunal inferring from this conduct that the assessee is not interested in pursuing the appeal; such a dismissal is without prejudice to the assessee's right to apply for recall of the order on showing sufficient cause for non-appearance.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
This is the assessee's appeal against the order of Ld. CIT(A)-III, Baroda dated 28-07-2011 for A.Y. 2008-09.
2. A notice was issued by the Registry on 04/02/2015 and was also served to the assessee informing it about fixing the date of hearing on 03/03/2015. I.T.A No. 2577/Ahd/2011 A.Y. 2008-09 Page No 2 Paschim Gujarat Vij Co. Ltd vs. ITO But no one appeared on the date of hearing nor an adjournment application on behalf of the Assessee was filed. Under the circumstances, we are of the view that 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 Holkars 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. The assessee shall however be at liberty to approach the Tribunal for recalling of this order, if prevented by sufficient cause for non-appearance on the date of hearing.
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/-
(MUKUL KR. SHRAWAT) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 04/03/2015 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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