Sureshbhai Ranchhodbhai Patel, ... vs Assessee

Income Tax Appellate Tribunal30 June 2015

CitationITA. No.328/Ahd/2012

Ratio decidendi

The rule this decision rests on

The appeal is dismissed for want of prosecution, on the basis that the assessee, having been issued notice and failing to appear or seek adjournment on the hearing date, is taken to be not interested in prosecuting the appeal; the Tribunal follows the decision in Multiplan (India) (P) Ltd. (38 ITD 320) for this course.

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

Judgment

As delivered

IN THE INCOME TAX APPELLATE TRIBUNALAHMEDABAD "B" BENCH AHMEDABADआयकर अपील य अ धकरण, अहमदाबाद यायपीठ 'बी'BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIALMEMBER,AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER.ITA. No.328/Ahd/2012(Assessment Year:2008-09)Shri Sureshbhai Ranchhodbhai Patel1, Abhishek Society, Meghaninagar,Ahmedabad - 380016 AppellantVs.ACIT,Circle-12, Ahmedabad RespondentPAN: ACTPP1167Aअपीलाथ क ओर से /By Appellant : Noneयथ क ओर से/By Respondent : Shri Roopchand, Sr.D.R.सनु वाई क तार ख/Date of Hearing : 29.06.2015घोषणा क तार ख/Date ofPronouncement : 30.06.2015ORDERPER SHAILENDRA KUMAR YADAV, J.M:This appeal has been filed by assessee against the order ofCommissioner of Income Tax (Appeals)-XX, Ahmedabad, dated19.12.2011 for A.Y. 2008-09.

ITA No. 328/Ahd/12 A.Y. 08-09 [Shri Sureshbhai Ranchhodbhai Patel vs. ACIT] Page 2

2. At the outset, it is seen from the records that notice has been issued to the assessee on 21.05.2015, however, on the date of hearing i.e. 29.06.2015 none appeared on behalf of assessee nor filed any adjournment petition. This shows that assessee is not interested in prosecuting this appeal.

2.1 In view of these facts, it is clear that the assessee is not interested in prosecuting these appeals, and accordingly, following the decision of the Multiplan (India) (P) Ltd., (38 ITD

320), we dismiss this appeal filed by assessee for want of prosecution.

3. As a result, appeal filed by assessee is dismissed for non prosecution.

Pronounced in the open Court on this the 30th day of June, 2015.

Sd/- Sd/- (ANIL CHATURVEDI) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: Dated 30/06/2015 True Copy S.K.SINHA

आदे श क त ल प अ े षत / Copy of Order Forwarded to:-

1. राज व / Revenue

2. आवेदक / Assessee

3. संबं धत आयकर आयु त / Concerned CIT

4. आयकर आयु त- अपील / CIT (A)

5. वभागीय त न ध, आयकर अपील य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad

6. गाड फाइल / Guard file.

By order/आदे श से,

उप/सहायक पंजीकार आयकर अपील य अ धकरण, अहमदाबाद ।

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