M/S ENGEL INDIA MACHINES & TOOLS (1987) LTD (NOW KNOWN AS M/S - EMT MEGTHERM PVT LTD),KOLKATA vs. D.C.I.T CIR - 2,KOLKATA, KOLKATA

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ITA 1783/KOL/2013Status: DisposedITAT Kolkata15 September 2016AY 2007-082 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 the assessee's consistent absence and lack of interest in prosecuting the appeal. Consequently, 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. Despite adjournments, the assessee failed to appear for the hearing.

What were the issues?

Whether an appeal should be dismissed for non-prosecution when the appellant fails to appear for hearings.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Before: Shri Waseem Ahmed, AM & Shri K. Narasimha Chary, JM]

Hearing: 15.09.2016Pronounced: 15.09.2016

For the Appellant: N o n e For the Respondent: Shri Anup Chatterjee, JCIT, Sr. DR ORDER

Per Shri K. Narasimha Chary, JM:

1.

This appeal by assessee is arising out of order of CIT(A)-XX, Kolkata vide Appeal No. 102/CIT(A)-XX/Circle-2/2011-12/Kol dated 27.02.2013. Assessment was framed by DCIT, Circle-2, 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 30.12.2009.

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 28.07.2016 fixing the hearing on 15.09.2016. Today, i.e. on 15.09.2016 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/- (Waseem Ahmed) (K. Narasimha Chary) Accountant Member Judicial Member Dated : 15th September, 2016 Jd.(Sr.P.S.)

Engel India Machines & Tools., AY 2007-08 Copy of the order forwarded to:

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