EASY FIT JEWELLERY PVT. LTD.,KOLKATA vs. THE DCIT, CIR-2(1), KOLKATA, KOLKATA

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ITA 412/KOL/2016Status: DisposedITAT Kolkata21 November 2017AY 2010-20112 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 dismissed the appeal in limine for want of prosecution. This decision was based on the assessee's lack of interest in pursuing the case.

What were the facts?

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

What were the issues?

The primary issue was the assessee's failure to 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, ‘B ‘ 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), 20, Kolkata dated 23rd January, 2015 for the assessment year 2010-11.

2.

It is noticed that the appeal of assessee was fixed for hearing on 12-10-2017 by issuance of notice. On 12-10-2017, there was no representation on behalf of assessee and the case further was fixed on 21-11-2017 by issuance of notice through RPAD(Registered post/AD). Today i.e 21-11-2017, when the matter called, 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.

3.

In the result, the appeal filed by the Assessee is dismissed. Order Pronounced in the Open Court on 21-11-2017.

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