MAMATA SHANKAR BALLET TROUPE & ANR. vs. ASSISTANT DIRECTOR OF INCOME-TAX (EXEMPTION)-II KOL

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ITA/65/2009HC CalcuttaWBCHCO001045200907 February 2024Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal for non-prosecution. The court noted that none appeared for the appellant to press the appeal. The learned standing counsel for the respondent/Department was present and stated that the Department had complied with an order dated 04.12.2023 by intimating the respondent about the listing of the appeal and the non-appearance of the counsel. As there was no representation from the appellant's side, the appeal was dismissed for non-prosecution. No decision was made on the merits of the case.

What were the facts?

The appeal, bearing reference ITA/65/2009, was filed before the High Court at Calcutta, Original Side, by Mamata Shankar Ballet Troupe & Ant. The respondent in the appeal was the Assistant Director of Income-Tax (Exemption) – II, Kolkata. The appeal was listed for hearing on 7th February 2024. The learned standing counsel for the respondent/Department was present and informed the court that the Department had complied with an order dated 04.12.2023 by intimating the appellant about the listing of the appeal and the non-appearance of their counsel.

What were the issues?

1. Whether the appeal should be dismissed for non-prosecution, given the absence of the appellant's counsel. The appellant's side did not present any arguments as no one appeared on their behalf. The revenue's contention, as stated by the learned standing counsel, was that the Department had complied with a prior order by informing the appellant about the listing and the non-appearance of their counsel.

AI-generated summary — verify with the full judgment below

OD-2 ITA/65/2009 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (Income Tax) ORIGINAL SIDE MAMATA SHANKAR BALLET TROUPE & ANT. -Versus- ASSISTANT DIRECTOR OF INCOME – TAX (EXEMPTION) – II, KOLKATA BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI And THE HON’BLE JUSTICE RAJARSHI BHARADWAJ Date : 7th February, 2024 Appearance: Mr. Smarajit Roychowdhyury, Adv. ...for the respondent. 1. Case called out. None appears for the appellant to press the appeal. Sri Smarajit Roychowdhury, learned standing counsel for the respondent/Department is present. He states on the basis of instruction that the order dated 04.12.2023 has been complied with by the Department by intimating the respondent about the listing of this appeal and non-appearance of the counsel. 2. Since none appears for the appellant, this appeal (ITA/65/2009) is dismissed for non-prosecution. (SURYA PRAKASH KESARWANI, J.) (RAJARSHI BHARADWAJ, J.) As.

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