SMT. SANTOSH DEVI SHARMA,KOLKATA vs. ITO, WARD 47(2), KOLKATA, KOLKATA

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ITA 623/KOL/2017Status: DisposedITAT Kolkata09 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 observed that the assessee appeared to be uninterested in prosecuting her case. Following established precedents, the appeal was dismissed in limine for want of prosecution.

What were the facts?

The assessee's appeal was listed for hearing, but no representation was made on her behalf, and no adjournment was sought. The assessee had also failed to comply with notices in the first appellate proceedings.

What were the issues?

The primary issue was the assessee's failure to prosecute her appeal and comply with notices, leading to the dismissal of the case.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)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 P.M. Jagtap, & Shri S.S.Viswanethra Ravi

This appeal filed by the Assessee is against the order of the learned Commissioner of Income-tax (Appeals), 14, Kolkata dated 29- 08-2016 for the assessment year 2011-12.

2.

It is noticed that the Registry fixed the appeal of the assessee for the hearing on 09-04-2018 by issuing notice dt. 23-02-2018, which was returned unserved by the postal department. We find no representation on behalf of assessee nor filed any application seeking adjournment. On perusal of the record, we find that the assessee has not complied with the notice(s) issued by the CIT-A even in the first appellate proceedings in support of the grounds of appeal

therein and there was no representation on behalf of assessee. The details of dates fixed for hearing by the CIT-A are available at page-2 of his order. It appears that the assessee is not interested in prosecuting her 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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