COLLATE INFRAPROJECTS PVT. LTD.,KOLKATA vs. INCOME TAX RECOVERY OFFICER, TRO-2, KOLKATA, KOLKATA

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ITA 1190/KOL/2017Status: DisposedITAT Kolkata18 July 2018AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not being prosecuted diligently by the assessee. Citing various judicial precedents, the Tribunal concluded that the appeal was liable to be dismissed for non-prosecution.

What were the facts?

The assessee's appeal for assessment year 2012-13 was listed for hearing. However, neither the assessee nor their representative appeared, and no adjournment application 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 144

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 S.S.Godara & Dr. A.L. Saini

O R D E R

PER S.S.Godara, Judicial Member:

1.

- This assessee’s appeal for assessment year 2012-13 arises against the Commissioner of Income Tax (Appeals)-23, Kolkata’s order dated 06.03.2017, in case No.169/CIT(A)-23/TRO-2/16-17 in proceedings u/s 144 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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