M/S. UNION FARMERS SERVICE CO-OP. SOCIETY LTD.,HOOGHLY vs. ACIT, CIRCLE - 1, HOOGHLY, HOOGHLY

ITA 1591/KOL/2017Status: DisposedITAT Kolkata25 January 2018AY 2010-113 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 found that the assessee showed a negligent attitude and was not interested in prosecuting the appeal. Therefore, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee, Union Farmers Service Co-operative Society Ltd., failed to cooperate with the Assessing Officer and the CIT(A), leading to ex-parte orders. Despite notices, the assessee also failed to appear before the ITAT and did not properly file revised grounds of appeal.

What were the issues?

The primary issue was the assessee's failure to prosecute its appeal and provide necessary documentation to the tax authorities.

Which sections of the Income-tax Act were involved?

Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy]

Appearances by: None, appeared on behalf of the assessee. Shri Pijush Mukherjee, Addl. CIT, DR appearing on behalf of the Revenue. Date of concluding the hearing : January 17th, 2018 Date of pronouncing the order : January 25th, 2018

O R D E R Per J. Sudhakar Reddy :-

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-6, Kolkata, (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 22/03/2017, for the Assessment Year 2010-11.

None appeared on behalf of the assessee despite notice. There is no petition for adjournment either. We find that the Assessing Officer has passed an ex-parte order u/s 144 of the Act, as the assessee did not co-operate and furnish details. The ld. CIT(A) also dismissed the appeal on the ground that the assessee did not co-operate or comply even during the remand proceedings. Even before us, the assessee has shown a very negligent attitude as the covering letter to the revised grounds of appeal has not been signed either by the assessee or by the Authorised Representative. It appears that an un-authorised person, who could neither read nor write, has scribbled on this letter. No paper book or additional evidence is filed by the assessee to demonstrate its sincerity in filing of the details sought for in the Assessment Year: 2010-11 Union Farmers Service Co-operative Society Ltd assessment proceedings by the Assessing Officer. When the appeal has been dismissed on the ground that the necessary details have not been filed by the assessee, the minimum expectation is that the assessee will file the details at least by way of additional evidence and explain the failure to do so before the lower authorities. Nothing as such is done.

This shows that the assessee is not interested in prosecuting the appeal. Hence, I dismiss the same for non-prosecution.

In the result, appeal of the assessee is dismissed for non-prosecution.

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