INTHEINCOMETAXAPPELLATETRIBUNAL AHMEDABAD“B”BENCH Before:Smt.AnnapurnaGupta,AccountantMember AndShriT.R.SenthilKumar,JudicialMember ShailesbhaiSomabhaiPatel, A-14,SnehadriApartment, ShreyasTekra, Ambawadi, Ahmedabad-380015. PAN:ABCPP2114M (Appellant) Vs TheIncomeTax Officer, Ward-5(2)(3), Ahmedabad. (Respondent) AssesseeRepresented:None RevenueRepresented:ShriPrateekSharma,Sr-DR Dateofhearing:01-07-2024 Dateofpronouncement:04-07-2024 आदेश/ ORDER PERBENCH: ThesetwoappealsarefiledbytheAssesseeasagainst separateappellateordersbothdated28.01.2019passedbythe CommissionerofIncomeTax(Appeals)-5,Ahmedabadarisingoutof theex-parteassessmentorderspassedundersection144r.w.s 147oftheIncomeTaxAct,1961(hereinafterreferredtoas‘theAct’) relatingtotheAssessmentYears2009-10and2010-11. 2.Theregistryhasnotedthatthereisadelayof316daysin filingtheaboveappealsbytheassesseeandalsothegroundsof ITANos.177&178/Ahd/2020 Asst.Years2009-10&2010-11 I.T.ANos.177&178/Ahd/2020A.Ys.2009-10&2010-11PageNo ShriShaileshbhaiSPatelvs.ITO 2 appealsfiledbeforetheLd.CIT(A)arenotfiledalongwiththeappeal memobeforetheTribunal.Thisdefectmemowascommunicatedto theassessee,buttheassesseehasnottakenanysteptorectifythe abovedefectsbyfilingtheaffidavitexplainingthedelayinfilingthe aboveappeals.Todayisthe31 st hearingoftheaboveappeals,in- spiteofserviceofhearingnotices,theassesseeremainsabsent.It isfurthernotedthatassesseehasnotauthorizedany RepresentativetoappearonhisbehalfbeforethisTribunal.All theseclearlyshowsthatassesseeisnotseriousinpursuingthese appeals.Thus,theappealsfiledbytheassesseearenot maintainableandthesameisherebydismissedinlimine. 3.Intheresult,theappealsfiledbytheassesseeare dismissedasnotmaintainable. Orderpronouncedintheopencourton04.07.2024 Sd/-Sd/- (ANNAPURNAGUPTA)(T.R.SENTHILKUMAR) ACCOUNTANTMEMBERJUDICIALMEMBER (TrueCopy) Ahmedabad:Dated04.07.2024