EDEN REALTY VENTURE (P) LTD.,KOLKATA vs. D.C.I.T CIR - 5,KOL., KOLKATA

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ITA 1861/KOL/2012Status: DisposedITAT Kolkata29 September 2016AY 2008-20093 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 dismissed the appeal in limine for want of prosecution, citing the assessee's consistent non-appearance and lack of interest in pursuing the case.

What were the facts?

The assessee's appeal was dismissed for non-prosecution. Despite the dismissal order being recalled and the appeal being re-listed, the assessee or their representative failed to appear for the hearing.

What were the issues?

The primary issue was the assessee's failure to prosecute their 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 Waseem Ahmed & Shri S.S.Viswanethra Ravi

This is an appeal filed by the assessee against order of the learned Commissioner of Income-tax (Appeals), VI, Kolkata dated 19-10-2011 for the assessment year 2008-09.

2.

It is observed from the record that this appeal was initially dismissed for non prosecution on 07-05-2015. Thereafter, the said order was recalled in MA No.42/Kol/2015 by this Tribunal on 05-08-2016. Again the said appeal was fixed for hearing on this 1 M.P- Eden Realty Venture P.Ltd day i.e. on 29-09-2016, wherein the assessee or its ld.AR not appeared when the matter was called for hearing.

3.

Inspite of service of notices for the hearing on various dates, none appeared on behalf of the assessee nor any adjournment petition was filed. It appears that the assessee is not interested in prosecuting his 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 M.P 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.

4.

In the result, the appeal filed by the assessee is dismissed. Order Pronounced in the Open Court on 29-09-2016.

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