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Positive Print Sign Graphic, Ahmedabad vs Assessee

Income Tax Appellate Tribunal12 May 2015

Ratio decidendi

The rule this decision rests on

The Tribunal may dismiss an appeal in limine, without deciding it on merits, where the assessee, though duly served with notice of hearing, neither appears nor seeks an adjournment, the Tribunal inferring from this conduct that the assessee is not serious in prosecuting the appeal.

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

Judgment

As delivered

आयकर अपीलय अ धकरण, अहमदाबाद यायपीठ 'A' अहमदाबाद ।IN THE INCOME TAX APPELLATE TRIBUNAL"A" BENCH, AHMEDABADBEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBERAND SHRI N.S. SAINI, ACCOUNTANT MEMBERआयकर अपील सं./ ITA No.198/Ahd/2012नधा रण वष /Asstt. Year: 2008-09

M/s.Positive Print Sign Graphic, The ACIT, Cir.10 Celler, Goyal Tower Vs Ahmedabad. Opp: Gulbai Tekra Police Chowky Panjarapole, Ambawadi Ahmedabad 380 015. PAN : AAHFP 8504 B

अपीलाथ!/ (Appellant) "#यथ!/ (Respondent)

Assessee by : None Revenue by : Shri Dinesh Singh, Sr.DR

सन ु वाई क तार ख/ Dateof Hearing : 12/05/2015 घोषणा क तार ख / Date of Pronouncement: 12/05/2015

आदे श/O R D E R

PER N.S. SAINI, ACCOUNTANT MEMBER: This an appeal filed by

the assessee against order of the CIT(A)-XVI, Ahmedabad dated 15.11.2011 for Asstt.Year 2008-09.

2. Notice of hearing was sent to the assessee by registered post with acknowledgement due on 7.4.2015, which was served on the assessee on 8.4.2015 as evidenced by the acknowledgement card of the post- 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 CIT Vs. Multiplan India Pvt. Ltd., 38 ITD 320 (Delhi), we dismiss this appeal of the assessee in limine.

ITA No.198/Ahd/2012 2 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 Tuesday, the 12th May, 2015 at Ahmedabad.

Sd/- Sd/- (SHAILENDRA KUMAR YADAV) ( N.S. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 12/5/2015

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