STARRISE SUPPLIERS PRIVATE LIMITED,KOLKATA vs. ITO, WARD 5(1), KOLKATA, KOLKATA

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ITA 491/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 dismissed the appeal for want of prosecution, citing the assessee's lack of interest in pursuing the case. The tribunal noted that an appeal requires effective prosecution, not just filing.

What were the facts?

The assessee failed to appear for the hearing before the ITAT and also before the CIT(A) despite receiving notices. The assessee also did not file any adjournment application.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear for hearings and pursue the case.

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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