KAMDHENU VINCOM PRIVATE LTD.,KOLKATA vs. ITO, WARD 4(4), KOLKATA, KOLKATA

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ITA 296/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 appeal in limine for want of prosecution, citing the assessee's lack of interest and non-compliance with notices. The decision was based on precedents from ITAT Delhi and Madhya Pradesh High Court.

What were the facts?

The assessee's appeal for AY 2012-13 was listed for hearing. The assessee neither appeared nor filed any adjournment application. The assessee had also failed to comply with notices from the CIT(A) in earlier proceedings.

What were the issues?

Whether an appeal can be dismissed for want of prosecution when the assessee fails to appear and comply with notices.

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), 2, Kolkata dated 24- 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 03-05-2016 to 26-10-2016. 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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