PROMILLA RAWLA,KOLKATA vs. PCIT-11, KOLKATA, KOLKATA

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ITA 157/KOL/2016Status: DisposedITAT Kolkata02 November 2017AY 2011-20122 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 assessee's lack of interest in prosecuting the case, dismissed the appeal in limine for want of prosecution, following established precedents.

What were the facts?

The assessee's appeal for AY 2011-12 was listed for hearing. The assessee had sought multiple adjournments and was not represented on the hearing date, nor did they file any application for adjournment.

What were the issues?

Whether an appeal should be dismissed for want of prosecution when the assessee fails to appear or provide reasons for absence.

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 Waseem Ahmed & Shri S.S.Viswanethra Ravi

This appeal filed by the Assessee is against the order of the Ld. Principal Commissioner of Income-tax, 11, Kolkata dated 02/12/2015 for the assessment year 2011-12.

2.

On perusal of order sheets, it is noticed that the assessee sought adjournments from time to time in response to notices issued by this Tribunal for hearing. Even on such date (02-11-2017), 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 her 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 02-11-2017.

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