M/S S.B.INTERNATIONAL,KOLKATA vs. INCOME TAX OFFICER, WARD - 36(3), KOLKATA, KOLKATA

PDF · subscribers
ITA 2377/KOL/2013Status: DisposedITAT Kolkata05 May 2016AY 2005-062 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 notice sent to the assessee was returned undelivered with remarks indicating the address was invalid. Therefore, the Tribunal assumed the assessee was not interested in pursuing the case.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2005-06 and 2006-07. Despite proper notice, the assessee neither appeared nor sought an adjournment.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee due to non-appearance and undelivered notices.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show 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.

Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

Before: Shri P.M. Jagtap, & Shri S.S.Viswanethra Ravi

SHRI S.S.Viswanethra Ravi , JM :

These appeals are filed by the assessee against the separate orders of the learned Commissioner of Income-tax (Appeals), XX, Kolkata in appeal nos. 151 & 152/CIT(A)-XX/Wd-36(3)/10-11/Kol dated 08-05-2013 for the assessment years 2005-06 and 2006-07.

2.

Inspite of service of notice for the hearing, it is noticed that the assessee neither sought for adjournment nor present on 05-05-2016. It is also noticed that on given address the said notice was not served, returned with the postal department remarks ‘no such address’& ‘not known’ . However, it assumes that the assessee is not interested in prosecuting its case. In view of the above, 1 & 2378/Kol/2013- B-JM M.P- M/s. S.B.International 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.

3.

In the result the appeals of the assessee are dismissed. Order pronounced in the open court on 05-05-2016

Recent GST High Court judgments

Search GST case law →