SHIVAM INDIA LTD.,KOLKATA vs. CIT, KOLKATA-1, KOLKATA

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ITA 1000/KOL/2014Status: DisposedITAT Kolkata22 February 2017AY 2009-20102 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 held that a litigant must not only file an appeal but also prosecute it diligently. Since the assessee failed to prosecute the appeal, it was dismissed for want of prosecution.

What were the facts?

The assessee filed an appeal against an order passed by the Commissioner of Income Tax under Section 263. At the time of the hearing, neither the assessee nor their representative appeared, nor was an adjournment application filed.

What were the issues?

Whether an appeal can be dismissed for want of prosecution when the appellant fails to appear or prosecute the appeal diligently.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, KOLKATA BENCH “A” KOLKATA

Before: Shri Aby.T Varkey & Shri Waseem Ahmed

आदेश /O R D E R

PER Waseem Ahmed, Accountant Member:-

This is an appeal filed by the assessee against the order of Commissioner of Income Tax, Kolkata-I for the assessment year 2009-10, in the matter of order passed u/s 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide his order dated 31.03.2014. 2. At the time of hearing none appeared on behalf assessee nor filed any adjournment application. Hence, it appears that the assessee is not interested in prosecuting the appeal.

A.Y. 2009-10 Shivam India Ltd. Vs. CIT-Kol-I Page 2 3. In view of the decisions in the case of CIT Vs. Multiplan (I) Ltd., reported in 38 ITD 320 (Del.), Hon’ble MP High Court in the case of Estate of Late Tukjirao Holkar Vs. CWT 223 ITR 480 and Hon’ble Punjab and Haryana High Court in the case of New Diwan Oil Mills Vs. CIT 296 ITR 495 (P & H) and the Hon’ble Suprme Court in the case of CIT Vs. B.N.Bhattacharjee & another 296 ITR 495 (SC), laying down proposition that a litigant has not only to file an appeal but has to prosecute the same diligently and on failure to so prosecute the appeal can be dismissed for non prosecution, so assessee would be at liberty to pray for a recall of this order by moving an appropriate petition, as per law. We dismiss the appeal of the assessee in limine for want of prosecution.

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