MCNALLY SAYAJI ENGINEERING LIMITED vs. COMMISSIONER OF INCOME TAX - 1, KOLKATA

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ITA/1/2016HC CalcuttaWBCHCO000090201629 April 2024Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that since the appellant was not appearing to press the appeal on multiple occasions, it was left with no option but to dismiss the appeal for non-prosecution. The reasoning is straightforward: an appeal cannot proceed if the appellant fails to present their case or pursue it. The operative direction is the dismissal of the appeal. No specific issues regarding the merits of the income tax assessment were decided, as the appeal was disposed of on a procedural ground. The principle established is that persistent non-appearance by an appellant leads to the dismissal of their appeal.

What were the facts?

This is an appeal filed by McNally Sayaji Engineering Limited against an order of the Commissioner of Income Tax-1, Kolkata. The appeal pertains to the Original Side of the High Court at Calcutta. The case was listed on multiple occasions, including December 20, 2023, January 22, 2024, and April 29, 2024. On each of these dates, no one appeared on behalf of the appellant to press the appeal. The respondent, Commissioner of Income Tax-1, Kolkata, was represented by Sri Smarajit Roy Chwodhury, learned senior standing counsel.

What were the issues?

1. Whether the appeal should be dismissed for non-prosecution, given the consistent absence of the appellant's counsel on multiple hearing dates. Assessee's Contention: The judgment does not record any specific contentions made by the assessee, McNally Sayaji Engineering Limited, as they did not appear to press the appeal. Revenue's Contention: The revenue, represented by the Commissioner of Income Tax-1, Kolkata, was present. The judgment implies that the revenue would have argued for the dismissal of the appeal due to the appellant's non-appearance and failure to prosecute the case.

AI-generated summary — verify with the full judgment below

OD – 50 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE ITA/1/2016 MCNALLY SAYAJI ENGINEERING LIMITED VS COMMISSIONER OF INCOME TAX-1, KOLKATA

BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI

And THE HON’BLE JUSTICE RAJARSHI BHARADWAJ Date : 29th April, 2024

Appearance : Sri Smarajit Roy Chwodhury, Adv. ...for the respondent.

1.

Case called out. None appears for the appellant to press the appeal. Sri Smarajit Roy Chwodhury, learned senior standing counsel for the respondent is present. 2. On earlier occasions, i.e. 20.12.2023 and 22.1.2024 when this case was listed, none appeared for the appellant to press the appeal. 3. Since the appellant is not appearing to press the appeal, therefore, we are left with no option but to dismiss the appeal for non-prosecution. 4. In view of the aforesaid, the appeal is dismissed for non-prosecution.

(SURYA PRAKASH KESARWANI, J.)

(RAJARSHI BHARADWAJ, J.)

Sd/

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