SUBRATA KAR,KOLKATA vs. ITO, WD-27(4), KOLKATA, KOLKATA

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ITA 589/KOL/2016Status: DisposedITAT Kolkata18 October 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 and the absence of representation.

What were the facts?

The assessee's appeal was filed 51 days late. On the date of hearing, neither the assessee nor their representative appeared, nor was an adjournment requested.

What were the issues?

Whether the appeal should be dismissed for want of prosecution due to the assessee's non-appearance and lack of representation.

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, ‘D ‘ BENCH, KOLKATA

Before: Shri S.S.Viswanethra Ravi & Shri Dr. A.L. Sainir

This appeal filed by the Assessee is against the order of the learned Commissioner of Income-tax (Appeals), 19, Kolkata dated 09/11/2015 for the assessment year 2010-11.

2.

It is noticed that the appeal filed by the assessee is time barred by 51 days. For which the assessee has filed condonation petition by way of an affidavit dt. 28 March 2016. After perusing the contents therein and hearing the ld.DR, we proceed to dispose of the appeal on merits.

3.

It is also noticed that the Registry fixed the case for the hearing by issuance of notice 18-10-2017. On such date, 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 his 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.

4.

In the result, the appeal filed by the Assessee is dismissed. Order Pronounced in the Open Court on 18-10-2017.

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