PLAMU DISTRIBUTORS PRIVATE LIMITED,KOLKATA vs. ITO, WARD-5(2), KOLKATA, KOLKATA

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ITA 1929/KOL/2017Status: DisposedITAT Kolkata12 September 2018AY 2012-132 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, noting the consistent absence of the assessee and the lack of any request for adjournment, concluded that the assessee was not interested in pursuing the appeal. Following established precedents, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee's appeal was listed for hearing multiple times, but neither the assessee nor their representative appeared. No adjournment application was filed by the assessee.

What were the issues?

The primary issue was whether the appeal should be dismissed due to the assessee's failure to prosecute it.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, ‘D ‘ BENCH, KOLKATA

Before: Shri M. Balaganesh, & Shri S.S.Viswanethra Ravi

The above appeal filed by the Assessee is against the order dt. 26-09-2016 of the learned Commissioner of Income-tax (Appeals), 2, Kolkata for the A.Y 2012-13.

2.

On perusal of record, we find the registry fixed the appeal of the assessee for hearing on 07-08-2018 by issuing notice dt. 03-07-2018 under RPAD and the case was adjourned to 12-09-2018 as none appeared on behalf of assesse. Today (12-09-2018), when the matter was called for hearing, neither any representative on behalf of assessee nor any application filed seeking adjournment. Therefore, it appears that the assessee is not interested in prosecuting its cases. In view of the above, following the decisions of the ITAT, Delhi Bench in M/s. Plamu Distributors Pvt. Ltd. the case of Multiplan India (P) Limited reported in 38 ITD 320(Del) and Hon’ble Madhya Pradesh High Court in the case of Estate of late Tukojirao Holkar Vs. CWT reported in (223 ITR 480(MP), we dismiss the appeal of the assessee in limine for want of prosecution.

3.

In the result, the appeal filed by the Assessee is dismissed. Order Pronounced in the Open Court on 12-09-2018 Sd/- Sd/- M. Balaganesh S.S.Viswanethra Ravi Accountant Member Judicial Member

Dated: 12 -09-2018

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