SMT REKHA MALHOTRA,KOLKATA vs. I.T.O WD - 28(4),KOLKATA, KOLKATA

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ITA 1800/KOL/2013Status: DisposedITAT Kolkata28 November 2018AY 2009-103 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee was not interested in pursuing the appeal. Therefore, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee's appeal was listed for hearing multiple times. On the scheduled date, no one appeared on behalf of the assessee, and no adjournment petition was filed.

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 143(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, KOLKATA BENCH “C”, KOLKATA

Before: SH. ABY.T.VARKEY & SH. M.BALAGANESH

Hearing: 27.11.2018Pronounced: 28.11.2018

ORDER

PER M.BALAGANESH, ACCOUNTANT MEMBER This appeal of the assessee arises out of the order of the Learned Commissioner of Income Tax (Appeals)-XIV, Kolkata [in short the ld CIT(A)] in Appeal No.840/CIT(A)-XIV/Kol/11-12 dated 20.03.2013 passed against the order passed by the ITO, Ward-28(4), Kolkata [in short the ld. AO] under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) dated 27.12.2011 for the Asst Year 2009-10.

2.

This appeal was fixed for hearing on several dates. On 27.09.2018 the case was adjourned to 27.11.2018. When the case was called up for hearing, none appeared on behalf of the assessee and no adjournment petition was preferred by the assessee. It means that assessee is not interested to prosecute the 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 :

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