COMPACT LOGISTICS (P) LTD,KOLKATA vs. I.T.O WD - 6(1),KOLKATA., KOLKATA

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ITA 485/KOL/2013Status: DisposedITAT Kolkata29 April 2016AY 2007-082 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee was not present and had not filed any adjournment petition, indicating a lack of interest in prosecuting the case. Following established precedents, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee filed an appeal against an order of the Commissioner of Income-tax (Appeals). Despite multiple notices, the assessee neither appeared nor sought an adjournment for the hearing.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee, leading to its dismissal.

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), VI, Kolkata in appeal no. 890/CIT(A)- VI/Ward-6(1)/2010-10 dated 26-12-2012 for the assessment year 2007-08.

2.

Inspite of service of notices on various dates for hearing, it is noticed that the assessee neither sought for adjournments nor present and 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 its 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- M/s. Compact Logistics P.Ltd 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: M/s. Compact Logistics Pvt. Ltd D-72, 2nd floor, 56/1 Canning St, Kolkata-700 001. 2 The Respondent/department- I.T.O, Ward 6(1), Kolkata. 3 /The CIT, 4.The CIT(A)

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