Shri Shwetal J. Patel, Ahmedabad V. The Income Tax Officer , Ward-7(2), Ahmedabad

MA 32/AHD/2020

AI Insights

The case involves a Miscellaneous Application filed by Shri Shwetal J. Patel against the Income Tax Officer, Ward 7(2), Ahmedabad, seeking the recall of a previously dismissed appeal. The original appeal was dismissed in default by the Co-ordinate Bench due to the non-appearance of the assessee's representative. The assessee filed a Miscellaneous Application citing health complications as the reason for non-appearance. However, during the hearing of the Miscellaneous Application, neither the assessee nor any representative appeared, and no adjournment was requested, leading the tribunal to dismiss the application for lack of seriousness.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 125028 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-05-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 18-05-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 03-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER M . A. N o . 32/ A hd / 20 2 0 ( I n I TA N o . 2 58 3/ A hd/ 2 0 14 ) (A s se s s m e n t Y e a r : 2 0 10 - 1 1 ) Sh r i S hw et al J . P a t el A- 1 0 03 , I s c on P a r k , N r . Su d er va n, J od h p ur Te k r a , Sat e l li te, A h m ed ab ad-1 5 बनाम/ V s . T h e In c o m e T ax O f f ice r Wa r d 7( 2) , A h m e d a ba d थायी लेखा सं./जीआइआर सं./P A N / G I R N o . : A B A P P0 5 8 2 B (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : None यथ क ओर से/Respondent by : Ms. Saumya Pandey Jain, Sr. DR स ु नवाई क तार ख / D a t e o f H e a r i ng 19/05/2023 घोषणा क तार ख /D a t e o f P ro n o u nc e me n t 19/05/2023 O R D E R PER Ms. MADHUMITA ROY - JM: The Miscellaneous Application has been filed by the assessee seeking recall of the order dated 03.07.2019 passed by the Co-ordinate Bench, whereby and whereunder the appeal filed by the assessee being ITA No. 2583/Ahd/2014 for A.Y. 2010-11 has been dismissed in default, since none appeared on behalf of the assessee. 2. Today before us, none appeared on behalf of the assessee. Neither any application for praying adjournment has been sought for. On the other hand, Ld. DR supports the order passed by the Co-ordinate Bench. - 2 - MA No. 32/Ahd/2020(in ITA No.2583/A/14) Shri Shwetal J. Patel vs. ITO Asst.Year – 2010-11 3. We find that on 30 th January 2020, the assessee filed this Miscellaneous Application with plea of having been suffered old complications relating to the health for more than two years. Proper steps were not able to be taken for attending the matter on the date of hearing. However, even today as none appeared on behalf of the assessee, we find that the assessee is really not serious in pursuing the appeal filed before us otherwise someone would have certainly appeared at the time of hearing of this restoration application. In that view of the matter, we do not find any reason to allow this application. The same is found to be devoid of any merit and thus, dismissed. 4. In the result, the Miscellaneous Application filed by the assessee is dismissed. This Order pronounced on 19/05/2023 Sd/- Sd/- (WASEEM AHMED) ( MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 19/05/2023 True Copy S. K. SINHA आदेश 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, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड3 फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ!धकरण, अहमदाबाद / ITAT, Ahmedabadition 13 .11.2019Date on which is placed before the Dictating Member 20.11.2019ther Member...ate on which the approved draft comes to the Sr..................