M/S EVLOUTION OVERNITE SPORTS AND ENTERTAINMENT MANAGEMENT PVT. LTD.,KOLKATA vs. I.T.O WD - 12(3),KOLKATA., KOLKATA

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ITA 2233/KOL/2013Status: DisposedITAT Kolkata28 September 2016AY 2007-082 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the consistent absence of the assessee and concluded that the assessee was not interested in pursuing the appeal. Therefore, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee's appeal for AY 2007-08 was listed for hearing multiple times. On the scheduled date, no one appeared on behalf of the assessee, despite previous adjournments granted at their request.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance and lack of prosecution.

Which sections of the Income-tax Act were involved?

Section 143(3)

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Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

Before: Shri P. M. Jagtap, AM & Shri K. Narasimha Chary, JM]

Hearing: 26.09.2016Pronounced: 26.09.2016

For the Appellant: N o n e For the Respondent: Shri Sallong Yaden, Addl. CIT, DR ORDER

Per Shri K. Narasimha Chary, JM:

1.

This appeal by assessee is arising out of order of CIT(A)-XII, Kolkata vide Appeal No. 956/CIT(A)-XII/12(3)/09-10 dated 06.02.2013. Assessment was framed by ITO, Ward-12(3), Kolkata u/s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for AY 2007-08 vide his order dated 24.12.2009.

2.

None appeared for and on behalf of assessee at the time of hearing of this appeal. At the outset, it is noticed that this appeal was adjourned earlier on many occasions at the behest of the assessee. The last adjournment was given on 27.07.2016 fixing the hearing on 26.09.2016. Today, i.e. on 26.09.2016 also none appeared on behalf of assessee. This being appeal filed in 2013, it seems that assessee is not interested in prosecuting the appeal as none is present before us at the time of hearing. Hence, the appeal of assessee is dismissed for non-prosecution applying the decision of Hon’ble Delhi Tribunal in the case of CIT vs. Multiplan India Pvt. Ltd., 38 ITD 320. 3. In the result, the appeal of assessee is dismissed. 4. Order is pronounced in the open court. Sd/- Sd/- (P.M.Jagtap) (K. Narasimha Chary) Accountant Member Judicial Member Dated : 26th September, 2016 Jd.(Sr.P.S.)

Evloution Overnite Sports& Entertainment Management Pvt. Ltd.., AY 2007-08 Copy of the order forwarded to:

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