M/S RUPAHALI SAREES PRIVATE LIMITED,KOLKATA vs. COMMISSIONER OF INCOME TAX APPELE, KOLKATA

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ITA 2412/KOL/2024Status: DisposedITAT Kolkata16 July 2025AY 2014-15Bench: SHRI GEORGE MATHAN (Judicial Member)1 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 noted that the appeal had been listed for hearing on multiple occasions and the defects were not cured. The adjournment application was rejected, and the appeal was dismissed for non-prosecution.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The appeal was listed for hearing on multiple occasions. During the hearings, the assessee's representative sought adjournments, citing health reasons and lack of uniform.

What were the issues?

Whether the appeal should be dismissed for non-prosecution and non-compliance with procedural requirements.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250

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 This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 22.12.2023 for the Assessment Year 2014-2015. 2. Shri Sudhindra Nath Nag, ld.AR appeared on behalf of the assessee and Smt. Sima Das Biswas, ld. Sr.DR appeared on behalf of the revenue. 3. The appeal has been filed on 20.11.2024. Following defects have been mentioned in respect of the said appeal, which was intimated to the assessee :-

4.

Today, when the matter came up for hearing, Shri Sudhindra Nath Nag, CA appeared and sought adjournment. He has filed the adjournment application stating therein as under :-

5.

Mr. Sudhindra Nath Nag, CA was not in uniform. Thus, the adjournment application is rejected and appeal is disposed off.

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