M/S GOLDEN SHEARING,HOWRAH vs. ITO, WD-47(4), KOLKATA, KOLKATA

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ITA 418/KOL/2016Status: DisposedITAT Kolkata17 January 2018AY 2009-20102 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, noting the consistent absence of the assessee and lack of interest in prosecuting the case, dismissed the appeal in limine for want of prosecution.

What were the facts?

The assessee's appeal was listed for hearing on multiple dates, but no representation was made by the assessee on any of these dates. The assessee also did not file any application seeking adjournment.

What were the issues?

The primary issue was the assessee's failure to appear and prosecute its appeal before the Tribunal.

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, ‘A ‘ BENCH, KOLKATA

Before: Shri P.M. Jagtap, & Shri S.S.Viswanethra Ravi

This appeal filed by the Assessee is against the order of the learned Commissioner of Income-tax (Appeals), 14, Kolkata dated 18- 01-2016 for the assessment year 2009-10.

2.

It is noticed that the Registry fixed the case of the assessee for the hearing on 17-10-2017, 29-11-2017 & 17-01-2018 and intimated the same through notices sent under Registered Post/AD. On all such dates, assessee was called absent and no representation on behalf of the assessee. Today i.e 17-01-2018, we find no representation on behalf of assessee nor filed any application seeking adjournment. 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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