M/S HONESTY GOODS TRADER PVT. LTD.,KOLKATA vs. DCIT, CIRCLE-9, KOLKATA, KOLKATA

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ITA 496/KOL/2017Status: DisposedITAT Kolkata25 April 2018AY 2011-122 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, following various High Court and Supreme Court precedents, held that an appeal must be effectively pursued and not just filed. Since the assessee was not interested in pursuing the appeal, it was dismissed.

What were the facts?

The assessee failed to appear before the ITAT for the hearing of their appeal for assessment year 2011-12, despite receiving proper notice. The assessee had also failed to appear before the lower appellate authority.

What were the issues?

Whether an appeal can be dismissed for want of prosecution when the assessee fails to appear for hearings.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(4)Show list

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Income Tax Appellate Tribunal, KOLKATA BENCH “D” KOLKATA

Before: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

O R D E R

PER Waseem Ahmed, Accountant Member:

1.

- This appeal by the assessee for the assessment year 2011-12 is directed against the order of Commissioner of Income Tax (Appeals)-2, Kolkata dated 20.12.2016.

2.

Today when the matter was called on for hearing, there was no response from the side of the assessee nor any adjournment application was filed by the assessee though notice of hearing was sent to assessee through RPAD. It was also observed that assessee also failed to appear before the ld. CIT(A) despite the notices for hearing were issued upon the assessee. Therefore the ld. CIT(A) passed the ex-parte order. From the above, it is inferred that the assessee is not interested in pursuing its case.

3.

Considering the facts of the case and keeping in view the provisions of rule 19(2) of the Income-tax Appellate Tribunal Rules as were considered in the case of CIT vs. Multiplan India Ltd., (38 ITD 320)(Del), the assessee’s appeal is liable to be dismissed for want of prosecution.

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