Vallabhai Shamjibhai Thumar, Surat vs Assessee
- CitationITA No. 1875/Ahd/2011
Ratio decidendi
The rule this decision rests on
The Tribunal dismissed the assessee's appeal in limine, relying on the non-appearance of the assessee and the return of the hearing notice marked "Not Known", with no change of address supplied, as indicating disinterest in prosecuting the appeal. The principle on which the disposal rests is that where a notice of hearing is returned unserved and the assessee has neither appeared nor furnished a changed address, the Tribunal may infer that the assessee is not pursuing the appeal and may dispose of it in limine, leaving the assessee free to seek restoration on showing reasonable cause for non-appearance.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
Vallabhbhai Shamjibhai Vs. ITO, Thumar, Ward-2 (4), Plot No.240, GIDC, Sachin, Surat Surat PAN : AAWPT 1424 H
अपीलाथ / (Appellant) ू"यथ यथ / (Respondent)
Assessee(s) by : None Revenue by : Smt. Sonia Kumar, Sr. DR.
सुनवाई क% तार ख/ / Dateof Hearing : 22/06/2015 घोषणा क% तार ख / Date of Pronouncement: 22/06/2015
आदे श/O R D E R
PER G.D. AGRAWAL, VICE PRESIDENT:
This is an appeal filed by the assessee and is directed against the order of the Ld. Commissioner of Income-tax(Appeals)-II, Surat dated 20.02.2009, pertaining to the Assessment Year 2000-01.
2. Notice of hearing was sent by Registered Post with Acknowledgement Due to the assessee on 26.05.2015 fixing the date of hearing on 22.06.2015 which was returned by the Postal Authorities unserved with the remarks "Not Known". No change of address has been provided by the assessee. This shows that the assessee is not interested in pursuing with its appeal. Therefore, in view of the decision of Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holka vs. CWT (1997) 223 ITR 480 (M.P.) and the decision of Hon'ble Delhi ITA No. 1875/Ahd/2011 Vallabhbhai S. Thumar vs. ITO AY 2000-2001 2
Tribunal in the case of CIT vs. Multiplan India (Pvt.) Ltd. 38 ITD 320 (Delhi), we dismiss the appeal of the assessee in limine.
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 22nd June, 2015 at Ahmedabad.
Sd/- Sd/-
(RAJPAL YADAV) (G.D. AGRAWAL) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad; Dated 22/06/2015 Biju T., PS
षत Copy आदे श क% ूितिल,प अमे,षत/ of the Order forwarded to : 1. अपीलाथ / The Appellant 2. ू"यथ / The Respondent. 3. संबंिधत आयकर आयु. / Concerned CIT 4. आयकर आयु.(अपील) / The CIT(A)
5. ,वभागीय ूितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड फाईल / Guard file.
/ BY ORDER, आदे शानु सार
TRUE COPY
Dy./Asstt.Registrar) उप/सहायक पंजीकार ( उप/ अिधकरण, अहमदाबाद / आयकर अपीलीय अिधकरण, ITAT, Ahmedabad
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