JOYFUL TIE-UP PRIVATE LIMITED,KOLKATA vs. ITO, WARD 6(2), KOLKATA, KOLKATA

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ITA 836/KOL/2017Status: DisposedITAT Kolkata25 April 2018AY 2012-133 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 held that the appeal was not being prosecuted diligently by the assessee. Citing legal precedents, the Tribunal emphasized that filing an appeal requires active pursuit.

What were the facts?

The assessee's appeal was listed for hearing before the ITAT. Despite proper notice, the assessee neither appeared nor sought an adjournment. This was a pattern, as the assessee had also failed to appear before the CIT(A) for multiple hearings.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the appellant fails to appear for hearings despite proper notice.

Which sections of the Income-tax Act were involved?

None explicitly mentioned as the reason for dismissal was non-prosecution.

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, “D”, BENCH KOLKATA

Before: SHRI S.S. VISWANETHRA RAVI, JM & DR. A.L.SAINI, AM

Hearing: 25/04/2018Pronounced: 25/04/2018

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant- Joyful Tie-up Pvt. Ltd. 1. ��यथ� / The Respondent.- ITO, Ward-6(2), Kolkata 2. आयकर आयु�त(अपील) / The CIT(A), Kolkata. 3. आयकर आयु�त / CIT 4. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, कोलकाता / DR, ITAT, Kolkata 5. गाड� फाईल / Guard file. 6.

//True Copy// By Order

Senior Private Secretary, Head of Office/D.D.O, I.T.A.T, Kolkata Benches, Kolkata.

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