BIKASH INFRA AND MARKETING PVT. LTD.,BHUBANESWAR vs. JCIT, RANGE-2, BHUBANESWAR

ITA 182/CTK/2016Status: DisposedITAT Cuttack24 August 2017AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not being prosecuted by the assessee. Citing various judicial precedents, the Tribunal dismissed the appeal for non-prosecution.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). Notice for the hearing was sent to the assessee, but no one appeared on behalf of the assessee on the scheduled date.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear for the hearing.

Which sections of the Income-tax Act were involved?

Section 143(3)

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM

Hearing: 24/08/2017Pronounced: 28/08/2017

Per Shri Pavan Kumar Gadale, JM: The assessee has filed an appeal against the order of CIT(A)-1, Bhubaneswar, passed in ITAppeal No.0394/2015-16, dated 18.2.2016, u/s.143(3) of the Income Tax Act.

2.

This appeal came for hearing today i.e. on 24.08.2017. The notice was sent to the assessee for hearing by registered post with AD on 21.07.2017 to the address given by the assessee in column no.10 of Form No.

36.

However no one was present on behalf of the assessee on the date of hearing. It means that assessee is not interested to prosecut

The order continues below.

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