M/S SANWARIA INVESTMENT CONSULTANTS PVT. LTD,KOLKATA vs. ITO, WARD-2(1), KOLKATA, KOLKATA

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ITA 2283/KOL/2016Status: HeardITAT Kolkata26 March 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 noted the assessee's lack of representation and concluded that the assessee was not interested in prosecuting the case. Consequently, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee's appeal was filed against the CIT(A)'s ex parte order. The assessee failed to appear before the ITAT on multiple hearing dates despite notices being issued.

What were the issues?

Whether an appeal should be dismissed for want of prosecution when the assessee fails to appear despite proper notice.

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 M. Balaganesh, & 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 23- 09-2016 for the assessment year 2012-13.

2.

It is noticed that the Registry fixed the appeal of the assessee for the hearing on 07-02-2017 & 26-03-18 by issuing notices through Regd/AD post. We find no representation on behalf of assessee on both the dates of hearing. We find that the CIT-A also issued notices fixing the date of hearings on 1-9-16 and 20-09-16 and there was no representative/appearance on behalf of assessee and therefore, the CIT-A passed order ex parte, which is impugned before us. 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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