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Facts
These appeals were filed by the assessee against orders of the Addl./JCIT(A) for Assessment Years 2012-13, 2014-15, 2015-16, 2016-17 & 2022-23. The assessee repeatedly failed to appear for hearings, and the appeals were adjourned multiple times with the last chance granted. No written submissions were filed by the assessee.
Held
The Tribunal noted that the assessee did not appear for any of the hearings, nor filed any written submissions. Consequently, the Tribunal found no reason to disturb the findings of the lower appellate authority and upheld the orders.
Key Issues
Whether the appeals should be dismissed on account of the assessee's repeated non-appearance and failure to file submissions.
Sections Cited
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Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA
Before: SHRI GEORGE MATHAN
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.
None appeared on behalf of the assessee and Smt. Sima Das Biswas, ld. Sr.DR appeared on behalf of the revenue.
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 :-
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.