DAMANJIT SINGH GREWAL,KOLKATA vs. A.C.I.T, CIR-3, KOLKATA, KOLKATA

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ITA 1506/KOL/2013Status: DisposedITAT Kolkata08 March 2016AY 2009-20102 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the assessee's appeal in limine for want of prosecution. This was based on the assessee's failure to provide a correct address and their apparent lack of interest in pursuing the case.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2009-10. The hearing notice sent to the assessee's address was returned unserved with the remark 'not known'. No one appeared on behalf of the assessee, and no adjournment petition was filed.

What were the issues?

Whether an appeal can be dismissed for want of prosecution when the assessee fails to appear and the hearing notice is not served due to an incorrect address.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, “A” BENCH : KOLKATA

Before: Sri N.V Vasudevans, & Sri M.Balaganesh

Date of Pronouncement: 08-03-2016 ORDER Shri Sri M.Balaganesh, AM: This is an appeal filed by the assessee against order of the learned Commissioner of Income-tax (Appeals), I, Kolkata in appeal no. 916/CIT(A)-A/C- 3/11-12 dated 18-03-2013 for the assessment year 2009-10.

2.

The case was posted for hearing on 08-03-2016. None appeared on behalf of the assessee nor any adjournment petition was filed. It is found that the notice of hearing on 08-03-2016 could not be served upon the assessee on the address mentioned in Form No.36 by the assessee. The postal authorities had returned the notice unserved with the remark ‘not known’. It is the duty of the assessee to mention the correct address in Form No. 36 for official correspondences with regard to smooth conduct of the appeal proceedings initiated at his instance. It appears that the assessee is not interested in prosecuting his case. In view of the 1 M.P- Sri Damanjit Singh Grewal 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 want of prosecution.

3.

In the result the appeal of the assessee is dismissed.

THIS ORDER IS PRONOUNCED IN OPEN COURT ON Dt 08-03-2016

Sd/- Sd/- (M. Balaganesh, Accountant Member). ( ( N.V. Vasudevan, Judicial Member) Date: 08-03-2016 *PP Sr.PS

Copy of the order forwarded to:

1.

Appellant) : Shri Damanjit Singh Grewal 11 Decres Lane, Kol-69. 2 Respondent): Asstt. Commissioner of Income-tax, Cir-3 3/2 Esplanade (E), Dwarika House, Kol-69. The CIT, 3.

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