TAPAS DUTTA,KOLKATA vs. I.T.O., WARD - 22(2), KOLKATA

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ITA 2270/KOL/2024Status: DisposedITAT Kolkata16 July 2025AY 2014-2015Bench: SHRI GEORGE MATHAN (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Income Tax Appellate Tribunal dismissed all five appeals filed by the assessee. The Tribunal upheld the findings of the Addl./JCIT(A) as there were no submissions or representations from the assessee to warrant disturbing those findings.

What were the facts?

The assessee filed five appeals against separate orders of the Addl./JCIT(A)-1, Indore, for various assessment years. Despite multiple hearings and a final adjournment warning, the assessee failed to appear on any occasion, including the date of the final hearing, and did not file any written submissions.

What were the issues?

Whether the Income Tax Appellate Tribunal can proceed with and dismiss appeals in the absence of the assessee and without any written submissions, particularly after multiple adjournments and a final warning.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA

Before: SHRI GEORGE MATHAN

Hearing: 16/07/2025Pronounced: 16/07/2025

आदेश / O R D E R These are five appeals filed by the assessee against the separate orders of the ld. Addl./JCIT(A)-1, Indore, all dated 26.09.2024 for the Assessment Years 2012-13, 2014-15, 2015-16, 2016-17 & 2022-23, respectively.

2.

None appeared on behalf of the assessee and Smt. Sima Das Biswas, ld. Sr.DR appeared on behalf of the revenue.

3.

These appeals have been filed by the assessee on 12.11.2024. The appeals have been posted on multiple occasions being 08.01.25, 19.02.25, 20.02.25, 07.04.25, 22.05.25 and now today also none represented on behalf of the assessee. In the order sheet nothing on 22.05.2025, the Bench has categorically mentioned that the adjournment is last change and no further adjournment is to be given and notice has been issued through RPAD. The said order sheet entry reads as under :-

4.

As none represented on behalf of the assessee and as no written submission has also been filed, insofar as there has been no submissions which convinces me to disturb the findings of facts arrived at by the ld. Addl./JCIT(A). Thus, the order passed by the ld. Addl./JCIT(A) stands upheld and appeal of the assessee stands dismissed.

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