M/S SWATI INTERNATIONAL,KOLKATA vs. CIT, KOLKATA-XIV, KOLKATA

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ITA 2359/KOL/2013Status: DisposedITAT Kolkata03 August 2016AY 2008-092 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 failed to appear for the hearing on multiple occasions. Consequently, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee's appeal was filed in 2013 against a revision order by the CIT. The assessment for AY 2008-09 was framed under Section 143(3) of the Income Tax Act.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee, leading to its dismissal.

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 M. Balaganesh, AM & Shri K. Narasimha Chary, JM]

Hearing: 03.08.2016Pronounced: 03.08.2016

ORDER Per Shri M. Balaganesh, AM:

This appeal by assessee is arising out of revision order of CIT-XIV, Kolkata vide M. No. CIT-XIV/Kol/263/29/2012-13/3052-54 dated 25.03.2013. Assessment was framed by ACIT, Circle-42, Kolkata u/s. 143(3) of the Income tax Act, 1961 (hereinafter referred to as the “Act”) for AY 2008-09 vide his order dated 31.05.2010.

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 two occasions. The last adjournment was given on 04.07.2016 fixing the hearing on 03.08.2016. Today, i.e. on 03.08.2016 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, appeal of assessee is dismissed. Order pronounced in the open court. Sd/- Sd/- (K. Narasimha Chary) (M. Balaganesh) Judicial Member Accountant Member Dated : 3rd Aug, 2016 Jd.(Sr.P.S.)

M/s. Swati International, AY 2008-09

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