M/S ANUSKA VANIJYA PVT. LTD.,KOLKATA vs. ITO, WARD-4(3),KOLKATA, KOLKATA

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ITA 163/KOL/2017Status: DisposedITAT Kolkata01 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 held that the assessee is not interested in pursuing the appeal. Following established precedents, the appeal is dismissed for want of prosecution.

What were the facts?

The assessee's appeal was listed for hearing. However, neither the assessee nor their representative appeared, and no adjournment application was filed. The notice of hearing was duly sent to the assessee.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the appellant fails to appear for the hearing.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(4)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, KOLKATA BENCH “D” KOLKATA

Before: Shri N.V.Vasudevan & Shri Waseem Ahmed

O R D E R

PER Waseem Ahmed, Accountant Member:

1.

- This appeal by the assessee for the assessment year 2012-13 is directed against the order of Commissioner of Income Tax (Appeals)-23, Kolkata dated 26.10.2016.

2.

Today when the matter was called on for hearing, there was no response from the side of the assessee nor any adjournment application was filed by the assessee though notice of hearing was sent to assessee through RPAD. From the above, it is inferred that the assessee is not interested in pursuing its case.

3.

Considering the facts of the case and keeping in view the provisions of rule 19(2) of the Income-tax Appellate Tribunal Rules as were considered in the case of CIT vs. Multiplan India Ltd., (38 ITD 320)(Del), the assessee’s appeal is liable to be dismissed for want of prosecution.

4.

The Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT (223 ITR 480) has held as under:

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