M/S INDIAN ALUMINIUM COMPANY LTD. (NOW MERGED WITH HINDALCO INDUSTRIES LTD.),MUMBAI vs. DCIT, CIR-8, KOLKATA, KOLKATA

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ITA 139/KOL/2014Status: DisposedITAT Kolkata11 January 2017AY 1999-20002 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 that the assessee appeared to be not interested in prosecuting its case. Following established precedents, the Tribunal dismissed the appeal in limine for want of prosecution.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 1999-2000. Despite proper service of notice, neither the assessee nor their representative appeared for the hearing, nor was an adjournment petition filed.

What were the issues?

The primary issue was the assessee's failure to appear and prosecute its appeal before the Tribunal.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, ‘B’ BENCH

Before: Shri S.S.Viswanethra Ravi & Shri Dr. A.L. Saini

This an appeal filed by the assessee is against the order of the learned Commissioner of Income-tax (Appeals), XXXII, Kolkata dated 09-10-2013 for the assessment year 1999-2000.

2.

Inspite of service of notice for the hearing on the date i.e 11-01-2017 fixed by the Bench none appeared on behalf of the assessee nor any adjournment petition was filed. It appears that the assessee is not interested in prosecuting its case. In view of the above, following the decisions of the ITAT, Delhi Bench in the case of Multiplan India (P) Limited reported in 38 ITD 320(Del) and Hon’ble Madhya Pradesh High Court in the case of Estate of late Tukojirao Holkar Vs. CWT reported in (223 ITR 480(MP), we dismiss the appeal of the assessee in limine for want of prosecution.

3.

In the result, the appeal filed by the assessee is dismissed. Order Pronounced in the Open Court on 11-01-2017.

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