SKM HOUSING PVT. LTD.,HOWRAH vs. ITO, WARD 13(4), KOLKATA, KOLKATA

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ITA 812/KOL/2017Status: DisposedITAT Kolkata24 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 an appeal requires active prosecution and not just filing. Since the assessee failed to appear and prosecute the appeal, it was liable to be dismissed for non-prosecution.

What were the facts?

The assessee's appeal was listed for hearing before the ITAT. Despite proper notice, neither the assessee nor their representative appeared for the hearing, nor was any adjournment requested. This indicated a lack of interest in pursuing the appeal.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the appellant fails to appear for the hearing. The principle of 'vigilantibus non dormientibus, jura subveniunt' was also considered.

Which sections of the Income-tax Act were involved?

Section 144

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

Hearing: 24/04/2018Pronounced: 24/04/2018

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant- SKM Housing Private Limited 1. ��यथ� / The Respondent.- ITO, Ward-13(4), 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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