TUSHAR KANTI BANERJEE,BURDWAN vs. ITO, WD-1(2)/ASN, ASANSOL

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ITA 2093/KOL/2016Status: DisposedITAT Kolkata04 July 2018AY 2008-092 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 noted that the assessee appeared to be not interested in prosecuting the case. Following established precedents, the appeal was dismissed in limine for want of prosecution.

What were the facts?

The assessee's appeal was scheduled for hearing, but notices sent by registered post were returned unserved with the endorsement 'Left without address'. The assessee did not appear for the hearing.

What were the issues?

Whether the appeal can be dismissed for want of prosecution when notices are returned unserved due to the assessee having left without a forwarding address.

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 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), Asansol dated 24-02- 2016 for the assessment year 2008-09.

2.

It is noticed that the Registry fixed the appeal of the assessee for the hearing on 09-05-2018 and intimated the same to assessee by issuing notice dt. 13-03-2018 by RPAD, which was returned unserved with an endorsement “Left without address hence returned to sender”. On perusal of record, it is noticed that the registry issued a notice dt. 18-1-2018 intimating the date of hearing on 13-03-2018 and the said notice returned to sender with the same endorsement. 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.

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