M/S PANCHMUKHI TIE UP PVT. LTD.,KOLKATA vs. ITO, WARD-1(2), KOLKATA, KOLKATA

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ITA 1993/KOL/2016Status: DisposedITAT Kolkata02 April 2018AY 2009-102 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 noted the assessee's absence and lack of representation. Citing previous judicial precedents, the tribunal dismissed the appeal for want of prosecution.

What were the facts?

The assessee's appeal was listed for hearing on multiple dates. The assessee failed to appear on both scheduled hearing dates. The assessee did not provide any representation for its case.

What were the issues?

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

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, ‘B ‘ 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), 1, Kolkata dated 05- 08-2016 for the assessment year 2009-10.

2.

It is noticed that the Registry fixed the appeal of the assessee for the hearing on 08-02-2018 & 02-04-2018 by issuing notices through Regd/AD post. We find no representation on behalf of assessee on both the dates of hearing. 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.

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