Saraspur Nagrik Co.Op.Bank Ltd.,, ... vs Assessee

Income Tax Appellate Tribunal30 April 2015

CitationITA No. 2492/Ahd/2011

Ratio decidendi

The rule this decision rests on

The Tribunal may dismiss an appeal in limine where, on the date of hearing, neither the assessee nor any representative appears and no adjournment application is filed, the notice of hearing having been duly served, such conduct indicating that the assessee is not interested in prosecuting the appeal; the dismissal is without prejudice to the assessee's right to seek recall of the order upon showing sufficient cause for non-appearance.

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

Judgment

As delivered

IN THE INCOME TAX APPELLATE TRIBUNALAHMEDABAD "D" BENCHBefore: Shri Shailendra Kr. Yadav, Judicial Memberand Shri Anil Chaturvedi, Accountant MemberITA No. 2492/Ahd/2011Assessment Year 2008-09Saraspur Nagrik Co- ACIT (OSD),operative Bank Ltd. Circle-10,1, Darshan Society, Vs Ahmedabad-380009Stadium Circle, Nr. (Respondent)Commerce Six Roads,Navrangpura,Ahmedabad(Appellant)Revenue by: Smt. Sonia Kumar, Sr.D.R.Assessee by: NoneDate of hearing : 29-04-2015Date of pronouncement : 30-04-2015आदे श/ORDERPER : SHAILENDRA KR. YADAV, JUDICIAL MEMBER:-This appeal has been filed by assessee against the orderof CIT(A)-XVI, Ahmedabad for the assessment year 2008-09.

2. On the date of hearing i.e. 29-04-2015, none appeared on behalf of assessee nor an adjournment application was filed on I.T.A No. 2492/Ahd/2011 A.Y. 2008-09 Page No 2 Saraspur Nagrik Co-operative Bank Ltd vs. ACIT(OSD) behalf of the assessee though the notice fixing the date of hearing was served on assessee, which indicates that the assessee is not interested in prosecuting the appeal, therefore following the decision of ITAT Delhi Bench in the case of CIT vs. Multiplan India (Pvt) Ltd., 38 ITD 320 (Delhi), we dismissed 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 assessee is dismissed.

Order pronounced in open court on the date mentioned hereinabove at caption page i.e. 30/04/2015

Sd/- Sd/-

(ANIL CHATURVEDI) (SHAILENDRA KR. YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 30/04/2015 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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