NABOKUMAR JHA,NORTH 24 PARGANAS vs. D.C.I.T CIR - 49,KOLKATA, KOLKATA
What did the Tribunal hold?
The Tribunal observed that the assessee was not interested in prosecuting the case. Following established precedents, the appeal was dismissed for want of prosecution.
What were the facts?
The assessee filed an appeal against the order of the CIT(A). The case was listed for hearing multiple times, but the assessee or their representative did not appear. No adjournment petition was filed.
What were the issues?
The primary issue was the non-prosecution of the appeal by the assessee despite proper notice.
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Cases cited in this judgment(2)Show listHide list
Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.
- CIT v. Multiplan India Ltd.2,267 citing38 ITD 320 · 1991 · ITAT
- Estate of Late Tukojirao Holkar v. CWT2,040 citing223 ITR 480 · 1997 · HC
Income Tax Appellate Tribunal, “C” BENCH : KOLKATA
Before: Sri P.M.Jagtap, & Sri S.S. Viswanethra Ravi
Date of Pronouncement: 16-06-2016 ORDER Shri S.S. Viswanethra Ravi, JM : This is an appeal filed by the assessee against order of the learned Commissioner of Income-tax (Appeals), XXXII, Kolkata in appeal no. 88/XXXII/12-13/Cir-49/Kol dated 12-06-2013 for the assessment year 2010-11.
The case was posted for hearing on 21-04-2016 and 16-06-2016. Inspite of service of notices, none appeared on behalf of the assessee nor any adjournment petition was filed. It appears that the assessee is not interested 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.
1 I.T. A No. 2222/Kol/2013 Nabokumar Jha-MP-C-JM
In the result, the appeal of the assessee is dismissed.
THIS ORDER IS PRONOUNCED IN OPEN COURT ON Dt 16-06-2016
Sd/- Sd/- ( P.M. Jagtap S.S. Viswanethra Ravi Judicial Member , Accountant Member Date: 16-06-2016 *PP Sr.PS
Copy of the order forwarded to:
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