M/S. HANUMAN APARTMENT PVT. LTD.,KOLKATA vs. ACIT, CIRCLE - 9, KOLKATA

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ITA 2122/KOL/2018Status: DisposedITAT Kolkata15 March 2019AY 2006-072 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 held that the assessee was not serious in prosecuting the appeal. Therefore, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee's appeal for assessment year 2006-07 was scheduled for hearing. The assessee failed to appear for the hearing and did not file any adjournment application despite receiving a notice.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear for the hearing.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA

Before: Shri S.S, Godara

O R D E R This assessee’s appeal for assessment year 2006-07, arises against the Commissioner of Income-tax (Appeals)-16, Kolkata’s order dated 31.08.2018 passed in case No.401/CIT(A)-16/Cir-9/2006-07, involving proceedings u/s. 144 of the Income Tax Act, 1961; in short ‘the Act’.

2.

Today when the case was called for hearing none appeared on behalf of the assessee nor was any application for an adjournment filed by the assessee in spite of issue of notice by RPAD. It appears that the assessee is not serious in prosecuting this appeal. Hence the appeal filed by the assessee is liable to be dismissed for non- prosecution. For this view, I find support from the following decisions:- "1. In the case of CIT vs B.N.Bhattacharjee and another, reported in 118 ITR 461 [relevant pages 477 & 478] wherein their Lordships have held that: "The appeal does not mean merely filing of the appeal but effectively pursuing it."

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