SUBHADRA COMMERCIAL PVT. LTD.,DURGAPUR vs. A.C.I.T, CIRCLE-2, DURGAPUR, DURGAPUR

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ITA 2395/KOL/2013Status: DisposedITAT Kolkata20 September 2016AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, following established precedents, dismissed the appeal in limine due to the assessee's lack of prosecution. The assessee was deemed not interested in pursuing their case.

What were the facts?

The assessee filed an appeal against an order of the Commissioner of Income-tax (Appeals). Despite multiple notices, neither the assessee nor their representative appeared for the hearing, nor was an adjournment filed.

What were the issues?

The primary issue was the assessee's failure to prosecute their appeal before the Tribunal. This led to the dismissal of the appeal for want of prosecution.

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), Durgapur dated 20-08-2013 for the assessment year 2009-10.

2.

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 M.P- Subhadra Commercial P.Ltd 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.

3.

In the result, the appeal filed by the assessee is dismissed. Order Pronounced in the Open Court on 20-09-2016.

Sd/- Sd/- WASEEM AHMED S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated: 20/09/2016

Copy of the order forwarded to:-

1. 1. The Appellant/Assessee: M/s. Subhadra Commercial Pvt. Ltd G.T Road, Old Court more, Durgapur, Dist: Burdwan-713203.

2. The Respondent/Department: The ACIT,Cir-2, Durgapur.

3. CIT 4. CIT(A) 5. The Departmental Representative 6. Guard File True Copy By order Assistant Registrar ** PRADIP SPS Income Tax Appellate Tribunal Kolkata benches, Kolkata

M.P- Subhadra Commercial P.Ltd

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