M/S. LONGVIEW DEALERS PVT. LTD.,KOLKATA vs. ITO, WARD - 3(2), KOLKATA

PDF · subscribers
ITA 50/KOL/2019Status: DisposedITAT Kolkata25 May 2023AY 2008-093 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal dismissed the appeal as the assessee failed to prosecute it and did not respond to notices. The assessee also did not provide necessary documents like the assessment order.

What were the facts?

The assessee filed an appeal before the ITAT almost three years after the CIT(A) passed the order. The ITAT registry raised six objections regarding the filing of the appeal.

What were the issues?

The primary issue was the failure of the assessee to properly file the appeal and prosecute it before the tribunal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, KOLKATA

Before: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Per Shri Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals)-6, Kolkata dated 10th August, 2016 passed for assessment year 2008-09.

1.

Assessment Year : 2008-2009 M/s. Longview Dealers Pvt. Limited 2. This appeal was presented before the Tribunal on 10.01.2019, i.e. almost three years of the passing of the impugned order. The assessee has nowhere submitted as to how a period of three years was consumed by it for challenging this order. The Registry has raised six objections namely- (1) Appeal is not filed by New Form 36; (2) Col. No. 11 of Form 36 is not filled in; (3) Assessment order not filed; (4) Grounds of appeal before CIT(A) not filed; (5) Appeal fee not filed in minor head 300; (6) CIT(A)’s order not duly certified.

3.

The assessee has not filed copy of the assessment order. It is not responding to the notices issued by the Registry and, therefore, it appears that the assessee is not interested in prosecuting this appeal, hence it is dismissed.

4.

In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on May 25, 2023.

Recent GST High Court judgments

Search GST case law →