CANARY TRADECOM PRIVATE LIMITED,KOLKATA vs. ITO, WARD - 6(1), KOLKATA, KOLKATA

PDF · subscribers
ITA 1725/KOL/2017Status: DisposedITAT Kolkata21 August 2018AY 2010-112 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 dismissed the appeal in limine for want of prosecution, citing decisions from the Delhi Bench of ITAT and the Madhya Pradesh High Court. This means the appeal was dismissed without considering its merits.

What were the facts?

The assessee's appeal was listed for hearing, but neither the assessee nor their representative appeared. No adjournment application was filed. The tribunal noted that the assessee appeared to be uninterested in pursuing the case.

What were the issues?

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

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)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, ‘D ‘ BENCH, KOLKATA

Before: Shri P.M. Jagtap, & Shri S.S.Viswanethra Ravi

This appeal filed by the Assessee is against the order of the learned Commissioner of Income-tax (Appeals), 23, Kolkata dated 25- 04-2017 for the assessment year 2010-11.

2.

It is noticed that the Registry fixed the appeal of the assessee for the hearing on 30-07-2018 and intimated the same to assessee by issuing notice dt. 29-06-2018. Inspite of service of notice by the registry neither any one appeared nor there was an adjournment application filed on behalf of assesse. It appears that the assessee is not interested in prosecuting its case. In view of the above, following the decisions of the ITAT, Delhi Bench in 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.

Recent GST High Court judgments

Search GST case law →