VIKAS KUMAR BHALOTIA,KOLKATA vs. JCIT, RANGE-38, KOLKATA, KOLKATA
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal, noting the absence of the assessee and the lack of an adjournment request, concluded that the assessee was not interested in pursuing the case. Consequently, the appeal was dismissed for non-prosecution.
What were the facts?
The assessee filed an appeal against the order of the Commissioner of Income-tax (Appeals). On the date of hearing, neither the assessee nor their representative appeared, nor was an adjournment petition filed.
What were the issues?
The primary issue was the dismissal of the appeal due to the assessee's failure to appear and prosecute their case.
AI-generated summary — verify with the full judgment below
Cases cited in this judgment(1)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.
- Estate of Late Tukojirao Holkar v. CWT2,040 citing223 ITR 480 · 1997 · HC
Income Tax Appellate Tribunal, “C” BENCH, KOLKATA
Before: Shri P.M. Jagtap, & Shri S.S.Viswanethra Ravi
This is an appeal filed by the assessee against order of the learned Commissioner of Income-tax (Appeals), XXIV, Kolkata in appeal no. 1106/CIT(A)-XXIV/38(4)/12-13 dated 29-07-2013 for the assessment year 2009- 10.
On the date of hearing none appeared on behalf of the assessee nor any adjournment petition was filed. It assumes 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 non prosecution.
In the result the appeal of the assessee is dismissed. Order pronounced in the open court on 11-05-2016
Sd/- Sd/- ( P.M. Jagtap, Accountant Member ) (S.S.Viswanethra Ravi, Judicial Member)
Date 11-05-2016
Copy of the order forwarded to: 1. The Appellant/assessee: Vikas Kumar Bhalotia Prop: Vee Kay Exports 94 C.R Avenue, Kolkata-700 012. 2 The Respondent/department- The Joint Commissioner of Income Tax, Range 38, 18 Rabindra Sarani, Kol-1. 3 /The CIT, 4.The CIT(A)
Recent GST High Court judgments
Search GST case law →- Ajay Kumar @ Ajay Sharma vs. Union Of INDIA Rep Thr The Intelligence Officer, Directorate General Of GST Intelligence (Dggi)Jharkhand · 29 Oct 2026
- M/S Maa Shila Traders vs. The State Of BiharPatna · 29 Oct 2026
- M/S Ashish Enterprises vs. Assistant Commissioner Gsto Ward No. 86Delhi · 29 Oct 2026
- M/S Om.S.R. Construction, Through Its Proprietor Mr. Kuldeep Sharma vs. The State Of Jharkhand Through Its Commissioner, Commerical Tax DepartmentJharkhand · 28 Oct 2026
- M/S. Bhanwal Trading And Company vs. The Union Of INDIARajasthan · 28 Oct 2026