PRIMEROSE TEXTRADE PRIVATE LIMITED,KOLKATA vs. ITO, WARD 5(2), KOLKATA, KOLKATA

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ITA 295/KOL/2017Status: DisposedITAT Kolkata02 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 assessee's appeal in limine for want of prosecution, citing decisions that support dismissal when an assessee fails to prosecute their case.

What were the facts?

The assessee's appeal was listed for hearing, but no representation was made by the assessee, nor was any adjournment sought. The assessee had also failed to comply with notices from the CIT(A) and sought multiple adjournments.

What were the issues?

The primary issue was the assessee's failure to prosecute their appeal and comply with notices, leading to the dismissal of the appeal.

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, ‘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), 2, Kolkata dated 22- 11-2016 for the assessment year 2012-13.

2.

It is noticed that the Registry fixed the appeal of the assessee for the hearing on 02-04-2018 by issuing notice dt. 27-02-2018. We find no representation on behalf of assessee nor filed any application seeking adjournment. On perusal of the record, we find that the assessee has not complied with the notice(s) issued by the CIT-A in the first appellate proceedings in support of the grounds of appeal

therein and kept on seeking adjournments from 27-06-2016 to 15-11-2016. It is further noticed that the registered notice sent by the Registry, ITAT returned unserved. 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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