M/s. Ishwarbhai Madhavlal Patel- HUF, Ahmedabad V. ITO, Ward-5(2)(3), Ahmedabad

ITA 1472/AHD/2018

AI Insights

The case involves an appeal by M/s. Ishwarbhai Madhavlal Patel-HUF against the order of the Commissioner of Income-tax (Appeals), Ahmedabad-5, for the Assessment Year 2014-15. The appeal was filed under Section 250(6) of the Income Tax Act, 1961. Throughout the proceedings, the assessee failed to appear or provide any substantive updates following the death of the Karta in 2021, leading to a series of adjournments. The tribunal, after multiple adjournments and no corrective actions taken by the assessee, decided to dismiss the appeal ex-parte.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 299910 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 26-03-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 03-06-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA No. 1472/Ahd/2018 िनधा रणवष /Assessment Year: 2014-15 M/s. Ishwarbhai Madhavlal Patel-HUF, 6, Kakaba Flats, Azad Society, Ambawadi, Ahmedabad – 380013 PAN : AAAHI 4702 F Vs. Income Tax Officer, Ward 5(2)(3), Ahmedabad / (Appellant) / (Respondent) Assessee by : None Revenue by : Shri Satish Solanki, Sr. DR सुनव ई क त र ख/Date of Hearing : 27.03.2023 घोषण क त र ख /Date of Pronouncement: 29.03.2023 आदेश/O R D E R The present appeal has been filed by the assessee against order of the learned Commissioner of Income-tax (Appeals), Ahmedabad-5 [hereinafter referred to as "CIT(A)" for short] dated 13.03.2018 passed under Section 250(6) of the Income Tax Act, 1961 [hereinafter referred to as "the Act" for short] for the Assessment Year (AY) 2014-15. 2. In the present case, none has appeared to argue the case on behalf of the assessee right from the inception of appeal on 4 th June, 2018 to till date with either adjournments were being sought on behalf of the assessee or nobody came present for the assessee on every occasion when the appeal was listed thereafter. Even today, none has come present for the assessee nor any application seeking adjournment has been filed before me. Therefore, I decided to proceed with the matter and dispose of the appeal ex-parte qua the assessee after hearing the ld. DR. (SMC) ITA No. 1472/Ahd/2018 M/s.Ishwarbhai Madhavlal Patel-HUF Vs. ITO AY : 2014-15 2 3. On going through the file before me, I came across adjournment applications filed on the previous occasions by the learned Counsel for the assessee stating that the assessee, being an HUF, its Karta had passed away and the Counsel had no instruction as to how to proceed with the appeal thereafter. The first application stating so was filed on 1 st February, 2021, which reads as under:- “The hearing of the above referred appeal is fixed before your Honours today i.e. 01.02.2021. The Karta of the HUF passed away few days back and accordingly no instructions could be given to the Counsel. Under these circumstances, the appellant requests your Honours to adjourn the hearing fixed today for at least 4 weeks oblige. For this act of kindness, the appellant shall be obliged as ever. Place : Ahmedabad For, Ishwarbhai Madhavlal Patel-HUF Date : 01.02.2021 Sd/- (Authorized Person)” Since then, identical statements were made before the Tribunal when the matter came up for hearing on 02.05.2022, 26.09.2022, 27.10.2022, 29.11.2022, 02.01.2023, 16.01.2023, 14.02.2023 and 01.03.2023. What is evident from the above, therefore, is that the assessee is not interested in pursuing its appeal by taking corrective measures as required under law on the passing away of the Karta of the HUF. As per Rule 26 of the Income-tax (Appellate Tribunal) Rules, 1963, where an appellant-assessee dies or is adjudicated insolvent or in the case of a company is being wound-up, the appeal shall not abate and if the assessee being the appellant wants to continue with the appeal, he is required to file revised Form No.36 in the name of the legal-heirs or representative of the deceased-assessee. Rule 26 of the Income-tax (Appellate Tribunal) Rules provides as under:- (SMC) ITA No. 1472/Ahd/2018 M/s.Ishwarbhai Madhavlal Patel-HUF Vs. ITO AY : 2014-15 3 “26. Where an assessee whether he be an appellant or the respondent to an appeal dies or is adjudicated insolvent or in the case of a company being wound up, the appeal shall not abate and may, if the assessee was the appellant, be continued by, and if he was the respondent be continued against, the executor, administrator or other legal representative of the assessee or by or against the assignee, receiver or liquidator, as the case may be: Provided that: (i) The assessee files a revised Form No. 36 duly filled up giving revised name of the party duly verified in the same manner as required by rule 47 of Income Tax Rules, 1962; (ii) The revised Form No. 36 shall specify the appeal number as originally assigned or, in the event of non-availability of such number on the date of filing the appeal shall be mentioned in the covering letter to enable the Registrar to place fresh Form No. 36 in the original file.]” 4. In the present case, the Karta of HUF having expired in the year 2021 itself when this information was first provided and since then no corrective action being taken by the assessee as provided in Rule 26 of the Income-tax (Appellate Tribunal) Rules, nor anybody coming present to give plausible reason for the ineffectiveness on the part of the assessee, but on the contrary, repeatedly filing the same application in a mechanical way, it is clear that the assessee is no longer interested in pursuing the appeal and in the absence of any corrective action taken, the appeal stands abated. In view of the above, the appeal of the assessee is dismissed as abated and non-maintainable. 5. In the result, the appeal of the assessee is dismissed as abated and non-maintainable. Order pronounced in the open Court on 29 th March, 2023 at Ahmedabad. Sd/- (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad; Dated 29/03/2023 **bt (SMC) ITA No. 1472/Ahd/2018 M/s.Ishwarbhai Madhavlal Patel-HUF Vs. ITO AY : 2014-15 4 आदेश आदेशआदेश आदेश क琉 क琉क琉 क琉 灹ितिलिप 灹ितिलिप灹ितिलिप 灹ितिलिप अ灡ेिषत अ灡ेिषतअ灡ेिषत अ灡ेिषत/Copy of the Order forwarded to : 1. अपीलाथ牸 अपीलाथ牸अपीलाथ牸 अपीलाथ牸 / The Appellant 2. 灹瀄यथ牸 灹瀄यथ牸灹瀄यथ牸 灹瀄यथ牸 / The Respondent. 3. संबंिधत संबंिधतसंबंिधत संबंिधत आयकर आयकरआयकर आयकर आयु猴 आयु猴आयु猴 आयु猴 / Concerned CIT 4. आयकर आयकरआयकर आयकर आयु猴 आयु猴आयु猴 आयु猴)अपील अपीलअपील अपील (/ The CIT(A)- 5. िवभागीय िवभागीयिवभागीय िवभागीय 灹ितिनिध 灹ितिनिध灹ितिनिध 灹ितिनिध ,आयकर आयकरआयकर आयकर अपीलीय अपीलीयअपीलीय अपीलीय अिधकरण अिधकरणअिधकरण अिधकरण/DR,ITAT, Ahmedabad, 6. गाड榁 गाड榁गाड榁 गाड榁 फाईल फाईलफाईल फाईल /Guard file. आदेशानुसार आदेशानुसारआदेशानुसार आदेशानुसार/ BY ORDER, TRUE COPY सहायक सहायकसहायक सहायक पंजीकार पंजीकारपंजीकार पंजीकार (Asstt. Registrar) आयकर आयकरआयकर आयकर अपीलीय अपीलीयअपीलीय अपीलीय अिधकरण अिधकरणअिधकरण अिधकरण ITAT, Ahmedabad 1. Date of dictation ...24.03.2023... 2. Date on which the typed draft is placed before the Dictating Member :..... 24.03.2023.......... 3. Other Member........................ 4. Date on which the approved draft comes to the Sr.P.S./P.S...27.03.2023....................... 5. Date on which the fair order is placed before the Dictating Member for pronouncement......29.03.2023. 6. Date on which the fair order comes back to the Sr.P.S./P.S...29.03.2023................ 7. Date on which the file goes to the Bench Clerk......30.03.2023.......... 8. Date on which the file goes to the Head Clerk... 9. The date on which the file goes to the Assistant Registrar for signature on the order............ 10. Date of Despatch of the Order..................