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Tribhovandas Motiram Patel, Surat vs Assessee

Income Tax Appellate Tribunal2 February 2015

Ratio decidendi

The rule this decision rests on

The Tribunal may dismiss an appeal in limine for want of prosecution where the assessee, having obtained repeated adjournments, fails to appear on the hearing date, and an application for a further adjournment has been rejected, from which it is inferred that the assessee is not interested in pursuing the appeal.

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

Judgment

As delivered

आयकर अपीलीय अिधकरण, अिधकरण, अहमदाबाद यायपीठ ''D'', अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, "D" BENCH

सव ौी ौी जी. जी.सी. सी.गु ा, माननीय उपा!य", उपा!य", एवं एन. एन.एस. एस. सैनी, ी, लेखा सदःय के सम" । BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND N.S. SAINI, ACCOUNTANT MEMBER)

ITA No.41 and 42 /Ahd/2011 [Asstt.Year : 1999-2000 and 2001-02]

M/s.Tribhovandas Motiram Patel बनाम/Vs. ITO (Tech)-1 X-1147, Surat Textile Market Surat. Ring Road, Surat.

PAN : AABFT 4027 H

(अपीलाथ+ / Appellant) (ू-यथ+ / Respondent)

िनधा .रती क0 ओर से/ : Assessee by None राजःव क0 ओर से/ : Revenue by Shri B.L.Yadav, Sr.DR सुनवाई क0 तार4ख/ : Date of Hearing 13th January, 2015

घोषणा क0 तार4ख/ : Date of Pronouncement 02-02-2015

आदे श / O R D E R

PER BENCH: These two appeals by the assessee for the Asstt.Years 1999-2000 and 2001-02 are directed against the order of the CIT(A), Surat.

2. At the time of hearing none appeared on behalf of the assessee. On earlier occasion also i.e. 31.3.2014, 5.5.2014, 31.7.2014 and on 12.12.2014 the appeal was adjourned at the request of the assessee. On 13.1.2015 also an application was filed on behalf of the assessee for adjournment of the case, which was rejected by the Bench. In the circumstances, it is inferred ITA No.41 and 42 /Ahd/2011

that the assessee is not interested in pursing its appeal. Therefore, following the decision of Delhi Bench of the Tribunal in the case of Multiplan (India) Ltd. 38 ITD 320, we dismiss the appeals of the assessee in limine for want of prosecution.

3. In the result, the appeals of the assessee are dismissed.

Order pronounced in Open Court on the date mentioned hereinabove.

Sd/- Sd/- एन. एन.एस. (एन एस. सैनी /N.S.SAINI) (जी. जी.सी. सी.गु ा/G.C. GUPTA) लेखा सदःय /ACCOUNTANT MEMBER उपा!य" /VICE-PRESIDENT

Copy of the order forwarded to: 1) : Appellant 2) : Respondent 3) : CIT(A) 4) : CIT concerned 5) : DR, ITAT. BY ORDER

DR/AR, ITAT, AHMEDABAD

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