STONE INDIA LTD.,KOLKATA vs. DCIT, CIR-1, KOLKATA, KOLKATA

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ITA 1237/KOL/2014Status: DisposedITAT Kolkata07 November 2017AY 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 dismissed the appeal in limine for want of prosecution, citing the assessee's lack of interest in pursuing the case and non-compliance with procedural requirements.

What were the facts?

The assessee filed an appeal before the ITAT but failed to remove defects and comply with the tribunal's directions for adjournments. Despite multiple opportunities, the assessee did not appear or provide any representation.

What were the issues?

The primary issue was the assessee's failure to prosecute its appeal and comply with the tribunal's procedural directions.

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), Kolkata-1, Kolkata dated 26/03/2014 for the assessment year 2009-10.

2.

On perusal of order sheets, it is noticed that the assessee sought adjournments from time to time. On 7-9-2016 this Tribunal directed the assessee to remove defect in filing the said appeal. For non compliance of said direction, this Tribunal has given last opportunity to remove the defect on the condition that assessee shall pay Rs.2000/- towards costs to Prime Minister’s Relief Fund on 17-11-2016. Till now, the assessee did not comply with the direction of the Tribunal, but, however, on request of Ld.AR on 26-07-2017, the appeal was adjourned for compliance of earlier direction as a last opportunity to 23-08-2017. The appeal was adjourned from time to time till today i.e. 07-11-2017. On such date (07-11-2017), 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 07-11-2017.

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