M/S ISHWAR VINIMAY PVT. LTD,KOLKATA vs. ITO, WARD 3(1), KOLKATA, KOLKATA

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ITA 832/KOL/2017Status: DisposedITAT Kolkata24 April 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 dismissed the assessee's appeal in limine for want of prosecution, citing the assessee's non-appearance and lack of interest in pursuing the case.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) ex parte due to non-compliance with notices. The assessee also failed to appear for the hearing before the ITAT, indicating a lack of interest in prosecuting the case.

What were the issues?

Whether the appeal should be dismissed for want of prosecution when the assessee fails to appear before the Tribunal.

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 S.S.Viswanethra Ravi & Shri Dr. Arjun Lal Saini

The above appeal filed by the Assessee is against the order of the learned Commissioner of Income-tax (Appeals), 1, Kolkata dated 31- 01-2017 for the assessment year 2012-13.

2.

It is noticed that the Registry fixed the above appeal of the assessee for hearing on 24-04-2018 by issuing notice dt. 09-03-2018, which was returned unserved. It is observed from the order of AO that no representation on behalf of assessee in respect of the notices and summons issued by the AO. The CIT-A fixed the hearing of appeal on 22-12-2016, 10-01-2017 and 20-01-2017 and for non compliance, the CIT-A dismissed the appeal ex parte. We find no representation on behalf of assessee on this day i.e. 24-04-2018 fixed by the registry. It appears that the assessee is not interested in prosecuting its 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.

3.

In the result, the appeal filed by the Assessee is dismissed. Order Pronounced in the Open Court on 24-04-2018 Arjun Lal Saini S.S.Viswanethra Ravi Accountant Member Judicial Member

Dated: 24-04-2018

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