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Vallabhai Shamjibhai Thumar, Surat vs Assessee

Income Tax Appellate Tribunal31 March 2015

Ratio decidendi

The rule this decision rests on

The Tribunal dismissed the appeal for want of prosecution where, after notice was issued to the assessee, no one appeared on the date of hearing and no adjournment petition was filed, the Tribunal inferring from this that the assessee was not interested in prosecuting the appeal.

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

Judgment

As delivered

IN THE INCOME TAX APPELLATE TRIBUNALAHMEDABAD "D" BENCH AHMEDABADआयकर अपीलीय अिधकरण,अिधकरण अहमदाबाद यायपीठ 'MMh'BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIALMEMBER,AND SHRI N. S. SAINI, ACCOUNTANT MEMBER.ITA. No. 1646/Ahd/2011(Assessment Year:2000-01)

Vallabhbhai Shamjibhai Thumar, Plot No. 240, GIDC, Sachin, Surat. Appellant

Vs.

ITO, Ward-2(4), Surat Respondent

PAN: AAWPT1424H

अपीलाथ क ओर से /By Appellant : None ू यथ क ओर से/By Respondent : Shri B. L. Yadav, Sr. D.R. सुनवाई क तार!ख/Date of Hearing : 31.03.2015 घोषणा क तार!ख/Date of Pronouncement :31.03.2015

ORDER

PER SHAILENDRA KUMAR YADAV, J.M:

This appeal has been filed by assessee against the order of Commissioner of Income Tax (Appeals)-II, Surat, dated 26.04.2011 for A.Y. 2000-01.

I T A N o . 1 6 4 6 / A h d / 1 1 A. Y . 2 0 0 0 -0 1 [V a l la b h b h a i S h a m jib h a i T h u m a r v s . I T O ] Page 2

2. At the outset, it is seen from the records that notice has been issued to the assessee on 25.02.2015 however, on the date of hearing i.e. 31.03.2015 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 this appeal, 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. In the result, appeal filed by assessee is dismissed for non prosecution.

Pronounced in the open Court on this the 31st day of March, 2015.

Sd/- Sd/- (N. S. SAINI) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: Dated 31/03/2015 True Copy S.K.SINHA

आदे श क ूितिल'प अमे'षत / Copy of Order Forwarded to:-

1. राजःव / Revenue

2. आवेदक / Assessee

3. संबंिधत आयकर आयु0 / Concerned CIT

4. आयकर आयु0- अपील / CIT (A)

5. 'वभागीय ूितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad

6. गाड9 फाइल / Guard file.

By order/आदे श से,

उप/सहायक पंजीकार आयकर अपीलीय अिधकरण, अहमदाबाद ।

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