PROFICIENT SALES PRIVATE LIMITED,KOLKATA vs. ITO, WARD - 9(3), KOLKATA, KOLKATA

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ITA 1503/KOL/2017Status: DisposedITAT Kolkata31 July 2018AY 2009-102 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 appeal was not being diligently prosecuted by the assessee. Citing previous judgments, the tribunal concluded that merely filing an appeal is insufficient; it must be effectively pursued.

What were the facts?

The assessee's appeal for assessment year 2009-10 was listed for hearing. However, neither the assessee nor their representative appeared before the tribunal. No adjournment application was filed despite the issuance of notice.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the appellant fails to appear for the hearing. The importance of actively pursuing an appeal rather than just filing it.

Which sections of the Income-tax Act were involved?

Section 144,Section 263,Section 147,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 “D” KOLKATA

Before: Shri P.M.Jagtap & Shri S.S.Godara

O R D E R

PER S.S.Godara, Judicial Member:

1.

- This assessee’s appeal for assessment year 2009-10 arises against the Commissioner of Income Tax (Appeals)-12, Kolkata’s order dated 31.03.2017, in case No.115/CIT(A)-12/Kol./Ward-9(3)/2016-17 in proceedings u/s 144 /263/ 147/ 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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