SRI ANIL BHATTACHARYA,KOLKATA vs. ACIT, CIR-39, KOLKATA, KOLKATA

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ITA 1357/KOL/2014Status: DisposedITAT Kolkata28 April 2016AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal, following established precedents for non-prosecution, decided to dismiss the appeal. This decision was made due to the assessee's consistent failure to appear or pursue their case.

What were the facts?

The assessee filed an appeal against an order of the Commissioner of Income-tax (Appeals). On multiple hearing dates, neither the assessee nor their representative appeared, and no adjournment was sought. The tribunal noted the absence of the appellant.

What were the issues?

The primary issue was the assessee's failure to prosecute their appeal, leading to the dismissal for non-appearance.

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), IV, Kolkata in appeal no. 52/CIT(A)- IV/Kol/Cir.-39/2012-13 dated 29-01-2014 for the assessment year 2010-11.

2.

On various dates 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.

3.

In the result the appeal of the assessee is dismissed. Order pronounced in the open court on 28-04-2016

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

Date 28-04-2016

Copy of the order forwarded to: 1. The Appellant/assessee: Shri Anil Bhattacharya 7/1B Grant Lane, Lal Bazar, Kol-12. 2 The Respondent- Shri Pankaj Dewivedi, ACIT, Cir-39, Kolkata 3 /The CIT, 4.The CIT(A)

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