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M/s. Munjal Auto Industries Ltd.,, Baroda v. The Income Tax Officer,ward-4(1),, Baroda

M/s. Munjal Auto Industries Ltd.,, Baroda v. The Income Tax Officer,ward-4(1),, Baroda

(Income Tax Appellate Tribunal, Ahmedabad)

Income Tax Appeal No. 784/Ahd/2013 | 29-03-2019

PER PRADIP KUMAR KEDIA - AM: The captioned appeal has been filed at the instance of the Assessee against the order of the CIT(A)-III, Baroda (CIT(A) in short), dated 11.12.2012 arising in the assessment order dated

29.03.2006 passed by the Assessing Officer (AO) under s. 143(3) of the Income Tax Act, 1961 ( the) concerning AY 2003-04.

2. At the time of hearing, none appeared on behalf of the appellant- assessee. Case file reveals that none appeared for assessee on earlier occasions also without any intimation. In the aforementioned peculiar facts and circumstances of the case, in the absence of any ITA No.7 8 4 / Ah d / 1 3 [M / s. Mu n j al Au t o In d u st ri es Lt d . vs. ITO] A.Y. 2 0 0 3 -0 4 - 2 - representation on behalf of the assessee or petition seeking time, it can be 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 Income Tax vs. Multi Plan India (P)Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holkar 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 seek for a recall of this order.

4. In the result, appeal of the Assessee is dismissed in limine. Sd/- Sd/- (MAHAVIR PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad: Dated 29/03/2019 True Copy S. K. SINHA  !" #" / Copy of Order Forwarded to:-

1.  / Revenue

2. / Assessee

3. * , / Concerned CIT

4. ,- / CIT (A)

5. 0 33*,  *, / DR, ITAT, Ahmedabad

6. 9 / Guard file. By order/ , /  *, This Order pronounced in Open Court on 29/03/2019

Advocate List
Bench
  • SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER
  • SHRI MAHAVIR PRASAD, JUDICIAL MEMEBER
Eq Citations
  • LQ/ITAT/2019/6752
Head Note