WEST BENGAL DEVELOPMENT CORPORATION LTD.,KOLKATA vs. JCIT(OSD), CIRCLE-2, KOLKATA, KOLKATA

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ITA 2250/KOL/2014Status: DisposedITAT Kolkata21 September 2017AY 2009-20103 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 observed that the assessee was not interested in prosecuting its appeal. Citing previous judicial precedents, the tribunal dismissed the appeal in limine for want of prosecution.

What were the facts?

The assessee filed an appeal before the ITAT for assessment year 2009-10. Despite multiple notices and adjournments, the assessee failed to appear or present its case before the tribunal.

What were the issues?

The primary issue was the assessee's failure to prosecute its appeal before the Income Tax Appellate 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 J.Sudhakar Reddy & Shri S.S.Viswanethra Ravi

This appeal filed by the Assessee is against the order of the learned Commissioner of Income-tax (Appeals), I, Kolkata dated 16-09- 2014 for the assessment year 2009-10.

2.

It is noticed that the assessee presented its appeal on 19-12- 2014. Thereafter, the Registry issued notice on 10-02-2017 fixing the hearing on 18-04-2017, on which date the case was adjourned to 19- 06-2017.On 19-06-2017 none appeared on behalf of the assessee and the case was adjourned to 02-08-2017.From 02-08-2017 onwards inspite of service of notices there was no representation on behalf of the assessee. On perusal of order sheets, it appears that the assessee is not interested in prosecuting his case. In view of the above, following 1 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 21-09-2017.

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