BHASKAR SINGHA ROAY,HOOGHLY vs. A.C.I.T, CIRCLE-2, HOOGHLY., HOOGHLY

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ITA 2412/KOL/2013Status: DisposedITAT Kolkata13 July 2016AY 2007-082 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee failed to prosecute the appeal diligently. Citing various judicial precedents, the Tribunal dismissed the appeal for want of prosecution.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2007-08. The appeal was fixed for hearing, but neither the assessee nor their representative appeared.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 143(3)

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Income Tax Appellate Tribunal, KOLKATA BENCH “C” KOLKATA

Before: Shri N.V.Vasudevan & Shri Waseem Ahmed

आदेश /O R D E R

PER Waseem Ahmed, Accountant Member:-

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-XXXVI, Kolkata dated 24.07.2013. Assessment was framed by ACIT, Circle-2, Hooghly u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide his order dated 29.12.2009 for assessment year 2007-08.

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