Raj Enterprise, Ahmedabad vs Assessee
- CitationITA No. 360/Ahd/2011
Ratio decidendi
The rule this decision rests on
The Tribunal may dismiss an appeal in limine where notices of hearing sent to the assessee by registered post have been returned unserved with the remark "Left", no change of address has been intimated, and the assessee has thereby shown no interest in prosecuting the appeal; such a dismissal is without prejudice to the assessee's right to apply for restoration by showing reasonable cause for non-appearance, which the Bench may grant if satisfied.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
ी जी0सी0 गु ता, उपा य एवं ी एन0एस0 सैनी, लेखा सद य के सम BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI N.S. SAINI, ACCOUNTANT MEMBER ITA No. 360/Ahd/2011 Assessment Year: 2007-08 M/s. Raj Enterprise Vs ITO, 401, Mahashakti Income-Tax, Ward 9 (3) Opp. Lohabhavan, Ahmedabad Ahmedabad PAN : AAIFR 4714 N अपीलाथ / Appellant यथ / Respondent
Assessee(s) by : None Revenue by : Shri B.L. Yadav, Sr. DR.
सु नवाई क तार ख/Date o f Hearing : 15/01/2015 घोषणा क तार ख /Date o f Pro no uncement : 16/01/2015
आदे श/O R D E R
PER SHRI N.S. SAINI, ACCOUNTANT MEMBER:
This is an appeal filed by the assessee against the order of the Commissioner of Income-tax (A)-XV, Ahmedabad dated 20.12.2010 for Assessment Year 2007-08.
2. Notice of hearing was sent by Registered Post with Acknowledgement Due to the assessee on 13.05.2014 fixing the date of hearing on 23.05.2014 which was returned by the Postal Authorities unserved with the remarks "Left". Similarly, notice of hearing was again sent on 24.12.2014 fixing the case for hearing on 15.01.2015 which was also returned by the Postal Authorities 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, following the decision of the Delhi Bench of the Tribunal in the case of CIT Vs. Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del.), the appeal of the assessee is dismissed in limine.
ITA No 360/Ahd/2011 Raj Enterprise vs. ITO AY: 2007-08 -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 Friday, the 16th of January, 2015 at Ahmedabad.
Sd/- Sd/-
(G.C. GUPTA) ( N.S. SAINI) VICE PRESIDENT ACCOUNTANT MEMBER Ahmedabad; Dated 16/01/2015 *Biju T, PS
आदे श क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आयु त / Concerned CIT
4. आयकर आयु त(अपील) / The CIT(A)- XV, Ahmedabad
5. वभागीय त न ध, आयकर अपील य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड फाईल / Guard file.
आदे शानु सार/ BY ORDER, TRUE COPY
उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad
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