SHIVPUTRA VINIMAY PRIVATE LIMITED,KOLKATA vs. ITO (TECH-2), KOLKATA, KOLKATA
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal dismissed the appeal for want of prosecution, following established legal precedents where non-appearance leads to dismissal. The assessee was granted liberty to seek recall of the order if serious about pursuing the appeal.
What were the facts?
The assessee failed to appear before the ITAT and the CIT(A) despite receiving notices. The assessee also did not file any adjournment application.
What were the issues?
The primary issue was the assessee's failure to prosecute its appeal, leading to a dismissal for non-appearance.
Which sections of the Income-tax Act were involved?
N/A
AI-generated summary — verify with the full judgment below
Cases cited in this judgment(4)Show listHide 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.
- CIT v. Multiplan India Ltd.2,267 citing38 ITD 320 · 1991 · ITAT
- Estate of Late Tukojirao Holkar v. CWT2,040 citing223 ITR 480 · 1997 · HC
- CIT v. B.N. Bhattacharya & Another1,656 citing118 ITR 461 · 1997 · SC
- New Diwan Oil Mills v. CIT351 citing296 ITR 495 · 2008 · HC
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:
- 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.
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.
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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