LIFEWOOD TRADELINKS PVT. LTD.,KOLKATA vs. ITO, WARD 15(4), KOLKATA, KOLKATA

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ITA 886/KOL/2017Status: DisposedITAT Kolkata26 April 2019AY 2012-133 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 observed that the assessee was not interested in pursuing the appeal due to repeated non-appearance. Therefore, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee, M/s. Lifewood Tradelinks Pvt. Ltd., filed an appeal against the assessment order. The case was listed for hearing multiple times, but the assessee or their representative did not appear on any of the scheduled dates.

What were the issues?

The primary issue was the assessee's failure to prosecute their appeal, leading to its dismissal.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C”, BENCH

Before: SHRI ABY T VARKEY, JM & SHRI M.BALAGANESH, AM

For Respondent: Dr. P.K.Srihari
Hearing: 04/04/2019Pronounced: 26/04/2019

आदेश / O R D E R

PER M. BALAGANESH (A.M):

1.

This appeal in A.Y.2012-13 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-5, Kolkata in appeal No.234/CIT(A)-5/Wd-13(2)/15-16 dated 24/11/2016 (ld. CIT(A) in short) against the order of assessment passed u/s.144 of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 27/03/2015 by the ld. ITO Ward 13(2), Kolkata (hereinafter referred to as ld. AO).

2.

At the time the case was called for hearing, none appeared on behalf of the assessee and no adjournment petition was even preferred M/s. Lifewood Tradelinks Pvt. Ltd., on behalf of the assessee. The case was earlier listed for hearing on 01/01/2019 and 20/02/2019 on which dates there was no appearance by the assessee. Accordingly, it is clear that the assessee is not interested in pursuing this appeal. Hence, appeal is dismissed for non-prosecution with a liberty given to the assessee to prefer miscellaneous application if they so desire after giving reasonable explanation for non-appearance on the scheduled date of hearing.

3.

In the result, appeal is dismissed for non-prosecution.

Order pronounced in the open court on this 26/04/2019

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