SUBHANKAR VINTRADE PRIVATE LIMITED,KOLKATA vs. ITO, WARD 5(1), KOLKATA, KOLKATA

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ITA 487/KOL/2017Status: DisposedITAT Kolkata06 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 held that the assessee was not interested in pursuing the appeal. Following various High Court and Supreme Court judgments, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee failed to appear before the ITAT and also did not file any adjournment application despite receiving notice. The assessee had also failed to appear before the CIT(A) earlier, leading to an ex-parte order.

What were the issues?

The primary issue was the dismissal of the appeal due to the assessee's failure to prosecute it effectively.

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 2012-13 is directed against the order of Commissioner of Income Tax (Appeals)-2, Kolkata dated 22.12.2016.

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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