SMT. KOUSHIKA PATEL,SILIGURI vs. I.T.O WD - 1(4),SILIGURI, DARJEELING

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ITA 453/KOL/2013Status: DisposedITAT Kolkata10 March 2016AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the consistent absence of the assessee and their failure to file an adjournment petition. Following established precedents, the Tribunal dismissed the appeal for non-prosecution.

What were the facts?

The assessee filed an appeal against the order of the Commissioner of Income-tax (Appeals). On multiple hearing dates, neither the assessee nor their representative appeared, nor was an adjournment petition filed.

What were the issues?

The primary issue was the assessee's failure to prosecute their appeal before the Tribunal.

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), Siliguri in appeal no. 152/CIT(A)/Slg/2011-12 dated 24-12-2012 for the assessment year 2009-10.

2.

It is noticed that 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 10-03-2016

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

Date 13-05-2016

Copy of the order forwarded to: The Appellant/assessee: Smt. Koushika Patel M/s. Bhaskar & Company, 1st 1. Floor, S.F Road, Jaodia Market, Siliguri-734001. 2 The Respondent/department- The Income Tax Officer, Ward 1(4), Siliguri, Dist: Darjeeling 734010. 3 /The CIT, 4.The CIT(A)

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