SHREE SHANKAR INDUSTRIES,KOLKATA vs. ITO, WARD - 44(3), KOLKATA, KOLKATA

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ITA 228/KOL/2016Status: DisposedITAT Kolkata09 February 2018AY 1986-19872 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, considering the assessee's lack of interest in prosecuting the appeals, decided to dismiss them in limine. This decision was based on the principle that the law assists the vigilant.

What were the facts?

The assessee failed to appear for the hearing of four appeals before the ITAT, Kolkata, on multiple occasions, and did not file any adjournment applications. The Tribunal sent notices for the hearings.

What were the issues?

Whether the appeals should be dismissed due to the assessee's non-appearance and lack of prosecution.

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, KOLKATA BENCH “D” KOLKATA

Before: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

None आवेदक क� ओर से/By Assessee Shri Arindam Bhattacherjee, Addl. CIT-DR राज!व क� ओर से/By Revenue 01-02-2018 सुनवाई क� तार�ख/Date of Hearing 09-02-2018 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R PER BENCH:- These four appeals, pertaining to Assessment Year 1986-87 of same assessee, are directed against the different orders of Commissioner of Income Tax (Appeals)- 13, Kolkata of even date i.e. on 30.11.2015.

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