P. Praful & Co. Agency (India) Private Limited Vs PCIT (ITAT Ahmedabad)
In P. Praful & Co. Agency (India) Private Limited Vs PR.CIT-3, the ITAT Ahmedabad dismissed the appeal due to the assessee’s repeated absence over 33 consecutive hearings. The appeal contested a revision order dated March 14, 2019, from the Principal Commissioner of Income Tax, challenging jurisdiction and the revision’s legality. Despite multiple notices, the assessee failed to appear, and the address on record was returned as “Left.” The ITAT noted that the assessee had not provided necessary records or demonstrated the relevance of ongoing National Company Law Tribunal (NCLT) proceedings. Given the lack of cooperation and documentation, and the fact that the Assessing Officer had already implemented the revision order, the ITAT found no merit in the appeal. Consequently, the appeal was dismissed for non-prosecution, with no further action required.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
This appeal is filed by the Assessee as against the Revision order dated 14.03.2019 passed by the Principal Commissioner of Income Tax-3, Ahmedabad, arising out of the assessment order passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2014-15.
