ASHOKE KUMAR BHADRA,KOLKATA vs. ACIT, CIR-49, KOLKATA, KOLKATA
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that the assessee is not interested in prosecuting the appeals. The law assists those who are vigilant and not those who sleep over their rights.
What were the facts?
The assessee's appeals for assessment years 2007-08 and 2012-13 were listed for hearing. Despite proper notice, the assessee neither appeared nor sought an adjournment.
What were the issues?
Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear for hearing.
AI-generated summary — verify with the full judgment below
Cases cited in this judgment(3)Show listHide 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.
- CIT v. Multiplan India Ltd.2,267 citing38 ITD 320 · 1991 · ITAT
- Estate of Late Tukojirao Holkar v. CWT2,040 citing223 ITR 480 · 1997 · HC
- CIT v. B.N. Bhattacharya & Another1,656 citing118 ITR 461 · 1997 · SC
Income Tax Appellate Tribunal, “D”, BENCH KOLKATA
Before: SHRI S.S. GODARA, JM & DR. A.L.SAINI, AM
आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to :
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