MOHAMMED RAFI,HOWRAH vs. ACIT CIRCLE 47, KOLKATA, KOLKATA

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ITA 1000/KOL/2017Status: DisposedITAT Kolkata10 May 2018AY 2012-132 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 the absence of the assessee and the lack of interest in prosecuting the case. Following established precedents, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee's appeal was scheduled for hearing, but the notice sent to the assessee was returned with the remark 'Not Known'. No one appeared on behalf of the assessee, nor was any adjournment application filed.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee due to non-receipt of notice and absence during the hearing.

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

The above appeal filed by the Assessee is against the order of the learned Commissioner of Income-tax (Appeals), 14, Kolkata dated 30- 01-2017 for the assessment year 2012-13.

2.

It is noticed that the Registry fixed above appeal of the assessee for hearing on 10-05-2018 by issuing notice dt. 26-03-2018 intimating the same to the assessee and the said notice returned with a postal remark ‘Not Known’. On this day i.e 10-05-2018, neither any one appeared nor there was any application seeking adjournment filed on behalf of the assessee. It appears that the assessee is not interested in prosecuting his 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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