M/S. BALAJI INVESTMENT CONSULTANTS PVT. LTD.,KOLKATA vs. ITO, WARD 5(4), KOLKATA, KOLKATA

PDF · subscribers
ITA 534/KOL/2017Status: DisposedITAT Kolkata04 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 of the assessee in limine for want of prosecution, citing previous decisions on similar grounds.

What were the facts?

The assessee's appeal was listed for hearing, but no representative appeared on their behalf. The tribunal noted the absence of the assessee and concluded they were not interested in pursuing the case.

What were the issues?

The primary issue was the assessee's failure to prosecute their appeal, leading to its dismissal.

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 Waseem Ahmed, & Shri S.S.Viswanethra Ravi

This appeal filed by the Assessee is against the order of the learned Commissioner of Income-tax (Appeals), 23, Kolkata dated 05- 01-2017 for the assessment year 2012-13.

2.

It is noticed that the Registry fixed the appeal of the assessee for the hearing on 04-04-2018 by issuing notice. We find no representation on behalf of assessee. 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.

Recent GST High Court judgments

Search GST case law →