Income Tax Appellate Tribunal - Ahmedabad
Manjulaben C.Tomar, Ahmedabad vs Income Tax Officer,Ward-12(3),, ... on 27 March, 2017
आयकर अपीलीय अिधकरण,
अिधकरण अहमदाबाद यायपीठ 'सी' अहमदाबाद।
IN THE INCOME TAX APPELLATE TRIBUNAL
"C" BENCH, AHMEDABAD
BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER
AND SHRI MANISH BORAD, ACCOUNTANT MEMBER
आयकर अपील सं./ ITA No. 956/Ahd/2012
नधारण वष/Assessment Year: 2006-2007
Smt. Manjulaben C. Tomar, Vs. ITO,
1, Vijay Park Co-op. Society, Gor Ward 12 (3),
No Kuwo, Maninagar, Ahmedabad
Ahmedabad-380008
PAN : ADOPT 3827 F
[
अपीलाथ / (Appellant) यथ / (Respondent)
Assessee by : None
Revenue by : Shri Rajdeep Singh, Sr DR
सु न वाई क ता र ख / Date
of Hearing : 24/03/2017
घोषणा क तार ख / Date of Pronouncement: 27/03/2017
आदे श/O R D E R
PER MANISH BORAD, ACCOUNTANT MEMBER:
This appeal by the assessee is directed against the order of the Learned Commissioner of Income-Tax (Appeals)-XX, Ahmedabad dated 24.02.2012 for Assessment Year 2006-07.
2. In this case, the notice of hearing was sent by Registered Post fixing the date of hearing on 13.02.2017. On 13.02.2017, the case was adjourned to 24.03.2017 as the Bench was not functioned on that date of hearing. When the case was called for hearing on 24.03.2017, none appeared on behalf of the assessee and neither any adjournment application was filed. In the aforementioned peculiar facts and circumstances of the case, in the absence of any representation on behalf of the assessee or petition seeking time, it can be safely presumed that the assessee is not serious in pursuing the appeal filed. Accordingly the only alternative left is to dismiss the appeal of the assessee in limine. Support is drawn from the order of the Tribunals in Commissioner of ITA No. 956/Ahd/2012 Smt. Manjulaben C Tomar vs. ITO AY : 2006-2007 -2- Income Tax vs. Multi Plan India (P)Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holka vs. CWT: 223 ITR 480 (M.P.).
3. Before parting, it would be appropriate to add that in case the assessee is able to show that there existed a reasonable cause for non-representation on the date of hearing, it would be at liberty, if so advised, to pray for a recall of this order.
5. In the result, the appeal of the assessee is dismissed in limine.
Order pronounced in the Court on 27th March 2017 at Ahmedabad.
Sd/- Sd/-
(S.S. GODARA) (MANISH BORAD)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Ahmedabad; Dated, 27/03/2017
आदे श क त ल प अ े षत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant
2. यथ / The Respondent.
3. संबं$धत आयकर आय& ु त / Concerned CIT
4. आयकर आय& ु त (अपील)/ The CIT(A)-
5. वभागीय त न$ध,आयकर अपील य अ$धकरण ,राजोकट/DR,ITAT, Ahmedabad,
6. गाड0 फाईल /Guard file.
आदे शानस ु ार/ BY ORDER, TRUE COPY सहायक पंजीकार (Asstt.Registrar) आयकर अपील य अ$धकरण ITAT, Ahmedabad