DAMODAR ROPEWAYS & CONSTRUCTION CO. PVT. LTD.,KOLKATA vs. CIT(A), CENTRAL - II, KOLKATA, KOLKATA

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ITA 505/KOL/2014Status: DisposedITAT Kolkata02 March 2017AY 2007-20082 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 noted the consistent absence of the assessee and concluded that the assessee was not interested in prosecuting the appeal. Consequently, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee's appeal was listed for hearing on multiple dates. On the day of the hearing, no one appeared on behalf of the assessee, and no communication was received regarding adjournment.

What were the issues?

The primary issue was whether the appeal should be dismissed due to the assessee's non-appearance and lack of interest in prosecuting the case.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Before: Shri M. Balaganesh, AM & Shri Partha Sarathi Chaudhury, JM]

Hearing: 02.03.2017Pronounced: 02.03.2017

ORDER

Per Shri Partha Sarathi Chaudhury, JM:

1.

This appeal preferred by assessee arises out of the order of CIT(A), Central-II, Kolkata vide appeal No. 121/CC-XVIII/CIT(A)C-II/11-12 dated 24.01.2014.

2.

None appeared for and on behalf of assessee at the time of hearing of this appeal. At the outset, it is noticed that on the last date of hearing i.e. on 17.01.2017 the case was adjourned to 02.03.2017. Today, i.e. on 02.03.2017 none appeared on behalf of the assessee. It seems that assessee is not interested in prosecuting the appeal as none is present before us at the time of hearing or no communication has been made by the assessee in respect of any adjournment. Hence, the appeal of assessee is dismissed for non-prosecution applying the decision of Hon’ble Delhi Tribunal in the case of CIT vs. Multiplan India Pvt. Ltd., 38 ITD 320. 3. In the result, the appeal of assessee is dismissed.

Order is pronounced in the open court. Sd/- sd/- (M. Balaganesh) (Partha Sarathi Chaudhury,) Accountant Member Judicial Member Dated : 2nd March, 2017 Jd.(Sr.P.S.)

Copy of the order forwarded to:

APPELLANT – Damodar Repeways & Construction Co. Pvt. Ltd., 1/A, 1. Vansittart Row, Kolkata-700 001. Respondent –DCIT, Central Circle-XVIII, Kolkata. 2 3. The CIT(A), Kolkata 4. CIT , Kolkata. 5. DR, Kolkata Benches, Kolkata

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