M/S. SEASIDE COMMOTRADE PVT. LTD.,KOLKATA vs. ITO, WARD - 5(1), KOLKATA, KOLKATA
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal noted that the assessee also remained absent before the CIT(A), leading to an ex-parte order. Consequently, the appeal was dismissed for non-prosecution.
What were the facts?
The assessee filed an appeal against the order of the CIT(A) for the assessment year 2014-15. The assessee did not appear before the Tribunal for the hearing, despite proper notice being served.
What were the issues?
The primary issue was the non-prosecution of the appeal by the assessee, leading to its dismissal.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA BENCH, “SMC” AT KOLKATA
Before: Shri A. T. Varkey, JM]
This is an appeal preferred by the Assessee against the order of the CIT(A)-19, Kolkata dated 27.06.2018 for assessment year 2014-15.
I note that none-appeared before us when the matter was called. I note that the notice has been served on the assessee on 15.01.2019 [from the perusal of the acknowledgement card] informing it that the appeal was fixed for hearing before us today i.e. 20.02.2019. I note that before the Ld. CIT(A) also, none appeared on behalf of the assessee and it was also an ex-parte order. Therefore, I am inclined to dismiss this appeal for non-prosecution despite notice. In case if the assessee desires, for just cause can apply for recall of this order.
In the result, the appeal of the assessee is dismissed.
Order is pronounced in the open court on 3rd May, 2019
Sd/- (Aby. T. Varkey) Judicial Member Dated : 3rd May, 2019 Biswajit (Sr.P.S.)
M/s. Seaside Commotrade Pvt. Ltd. AY- 2014-15 Copy of the order forwarded to: Appellant – M/s. Seaside Commotrade Pvt. Ltd., Premlata Building, 3rd 1. Floor, 39, Shakespeare Sarani, Kolkata – 700 017. Respondent – ITO, Ward 5(1), Kolkata. 2
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