M/S. KISHAN SHARMA,HOWRAH vs. ITO, WARD - 48(3), KOLKATA, KOLKATA

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ITA 1436/KOL/2018Status: DisposedITAT Kolkata04 January 2019AY 2013-142 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 due to their absence. Consequently, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee's appeal for AY 2013-14 was scheduled for hearing. However, neither the assessee nor their representative appeared before the tribunal, nor was any adjournment request filed.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 143(3)

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 2013-14 challenges correctness of Commissioner of Income Tax (Appeals)-14 Kolkata’s order dated 21.05.2018, passed in case No.66/CIT(A)-14/Wd-48(3)/2016-17, in proceedings u/s. 143(3) of the Income Tax Act, 1961.

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, we 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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