M/S SHRI BALAJI METALS & MINERALS PVT. LTD.,KOLKATA vs. DCIT, CIRCLE-5, KOLKATA, KOLKATA

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ITA 86/KOL/2017Status: DisposedITAT Kolkata13 June 2018AY 2011-20122 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 failed to appear and prosecute the appeal diligently. Therefore, the appeal was dismissed.

What were the facts?

The assessee's appeal for assessment year 2011-12 was listed for hearing. Despite an RPAD notice being sent, it was returned unserved.

What were the issues?

Non-prosecution of appeal by the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)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, KOLKATA BENCH “C” KOLKATA

Before: Shri S.S.Godara & Shri, M. Balaganesh

आदेश /O R D E R PER S.S.Godara, Judicial Member:- This assessee’s appeal for assessment year 2011-12 arises against the Commissioner of Income Tax (Appeals)-2, Kolkata’s order dated 25.10.2016, in proceedings u/s 143(3) of the Income Tax Act, 1961.

2.

Case called twice. None appears at the assessee’s behest. The registry has already sent it an RPAD notice dated 25.04.2018. The same has been received back unserved. We thus proceed ex parte against the appellant assessee in the instant case. We quote hon'ble Delhi high court’s decision(s) in the case of CIT vs. Multiplan (I) Ltd. reported in 38 ITD 320 (Del), Estate of A.Y. 2011-12 M/s Shri Balaji Metals & Minerals Pvt. Ltd. Vs. DCIT, Cir-5, Kol. Page 2 Late Tukjirao Holkar vs. CWT 223 ITR 480(MP), New Diwaan Oil Mills vs. B.N. Bhattacharjee & another 296 ITR 495 (SC) that a litigant has not only to file an appeal but has to prosecute the same diligently.

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