RAM BAHADUR VERMA,HOWRAH vs. I.T.O WD - 46(3),KOLKATA, KOLKATA

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ITA 1148/KOL/2013Status: DisposedITAT Kolkata29 April 2016AY 2007-082 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, following established precedents, dismissed the appeal in limine due to non-prosecution. This means the appeal was rejected without considering its merits because the appellant failed to pursue it.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). Despite receiving notices, the assessee neither appeared nor sought an adjournment for the hearings. The ITAT noted the assessee's lack of interest in prosecuting the case.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee. The Tribunal had to decide whether to proceed with the appeal on merits or dismiss it for lack of appearance.

Which sections of the Income-tax Act were involved?

None

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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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), XXX, Kolkata in appeal no. 500/CIT(A)- XXX/Wd-46(3)/2009-10 dated 23-11-2012 or the assessment year 2007-08.

2.

Inspite of service of notices for hearing, the assessee neither sought for adjournment nor present on 29-02-2016 and 29-04-2016. On 29-04-2016 when the case was called for 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 C-JM M.P-Sh. Ram Bahadur Verma 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 appeal of the assessee is dismissed. Order pronounced in the open court on 29-04-2016

Sd/- Sd/- ( P.M. Jagtap, Accountant Member ) (S.S.Viswanethra Ravi, Judicial Member)

Date 29-04-2016

Copy of the order forwarded to: 1. The Appellant/assessee: Shri Ram Bahadur Verma Prop: M/s. Lakshmi Mata Iron Stores, 107, I.R Belilious Lane, Howrah 711101. 2 The Respondent- I.T.O, Ward 46(3), Kolkata, 3 Government Place (West), Kolkata-700 001. 3 /The CIT, 4.The CIT(A)

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