MANISHA NATH,KOLKATA vs. ITO, WD-1(1), KOLKATA, KOLKATA

PDF · subscribers
ITA 663/KOL/2014Status: DisposedITAT Kolkata01 March 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 held that the assessee was not interested in prosecuting the appeal due to repeated non-appearance. The appeal was dismissed for non-prosecution, citing relevant case law.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2009-10. Despite multiple notices, the assessee failed to appear for the hearings before the ITAT.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee, leading to its dismissal.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, “A” BENCH : KOLKATA

Before: Hon’ble Sri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM]

For the Appellant : None For the Respondent : Shri R.S.Biswas, CIT Date of Hearing : 01.03.2017. Date of Pronouncement : 01.03.2017. ORDER

Per N.V.Vasudevan, JM

1.

This is an appeal by the Assessee against the order dated 22.01.2013 of C.I.T.(A)-XXIV, Kolkata relating to A.Y.2009-10.

2.

This case was listed for hearing on 18.01.2017. But on that date on the request of the ld. DR the hearing was adjourned to 01.03.2017. Notice was issued to the assessee at the address given by the assesee in Form No.36. However, none appeared on behalf of the assessee on 18.01.2017. For hearing on 01.03.2017 again notice was issued to the assessee by speed post at the address given in Form No.36. None appeared on behalf of the assessee today when the case was called for hearing. It means that assessee is not interested in prosecuting this appeal. Hence the appeal filed by the assessee is liable to be dismissed for non prosecution. For this view we find support from the following decisions :- “1. In the case of CIT vs B.N.Bhattachrgee and another, reported in 118 ITR 461 [relevant pages 477 & 478] wherein their Lordships have held that : “The appeal does not mean merely filing of the appeal but effectively pursuing it.”

2 Manisha Nath A.Yr.2009-10 2. In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing the reference made at the instance of the assessee in default made following observation in their order : “If the party, at whose instance the reference is made, fails to appear at the hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.”

3.

In the case of Commissioner of Income-tax vs Multiplan India (P) Ltd.: 38 ITD 320(Del), the appeal filed by the revenue before the Tribunal, which was fixed for hearing. But on the date of hearing nobody represented the revenue/appellant nor any communication for adjournment was received. There was no communication or information as to why the revenue chose to remain absent on that date. The Tribunal on the basis of inherent powers, treated the appeal filed by the revenue as un admitted in view of the provisions of Rule 19 of the Appellate Tribunal Rules, 1963.

4.

The assessee, if so desired, shall be free to move this Tribunal praying for recalling this order and explaining reasons for non-compliance etc. then this order may be recalled.

5.

In the result, the appeal of the assessee is dismissed for non-prosecution. Order pronounced in the Court on 01.03.2017.

Recent GST High Court judgments

Search GST case law →