M/S. MPS GREENERY DEVELOPERS LTD.,KOLKATA vs. JCIT, RANGE - 2, MIDNAPORE, MIDNAPORE

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ITA 643/KOL/2010Status: DisposedITAT Kolkata08 February 2017AY 2005-062 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, considering the repeated non-appearance of the assessee and the provisions of Rule 19(2) of the ITAT Rules, treated the appeal as un-admitted. The assessee was given liberty to pray for a recall of the order if they were serious about pursuing the appeal.

What were the facts?

The assessee's appeal was listed for hearing twice, but no one appeared on behalf of the assessee on either occasion. The assessee also did not file any adjournment application.

What were the issues?

Whether the appeal should be dismissed in limine due to the assessee's persistent non-appearance for hearings.

Which sections of the Income-tax Act were involved?

Rule 19(2) of the ITAT Rules

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, KOLKATA BENCH “B” KOLKATA

Before: Shri Aby.T Varke & Shri Waseem Ahmed

आदेश /O R D E R

PER Waseem Ahmed, Accountant Member:-

1.

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-XIX, Kolkata dated 12.03/15.03.2010 pertaining to assessment year 2005-06.

2.

The appeal was fixed for hearing on 06.02.2017 but nobody appeared on behalf of the assessee again the case was adjourned and fixed for hearing today i.e. on 08.02.2017 and nobody attended on behalf of the assessee nor any adjournment application has been received. It seems that the assessee is not interested to prosecute its matters.

M/s MPS Greenery Developers Ltd. Vs. JCIT, Rng-2 Mid. Page 2 3. Considering the facts and the provisions of Rule 19(2) of the ITAT Rules as was considered in the case of CIT Vs. Multiplan India Pvt.Ltd., 38 ITD 320, we treat the appeal as un-admitted. We further add that in case the assessee is serious in pursuing the appeal filed, so assessee would be at liberty to pray for a recall of this order by moving an appropriate petition, as per law

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