SRI NIKHILESH SADHUKHAN,KOLKATA vs. I.T.O WD - 40(2),KOLKATA, KOLKATA

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ITA 925/KOL/2013Status: DisposedITAT Kolkata04 February 2016AY 2005-062 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, citing various High Court and Supreme Court judgments, held that an appeal must be prosecuted diligently. Since the assessee failed to prosecute the appeal, it was dismissed.

What were the facts?

The assessee's appeal was listed for hearing, but neither the assessee nor their representative appeared. No adjournment application was filed despite proper notice being sent.

What were the issues?

Whether an appeal can be dismissed for want of prosecution when the appellant fails to appear or prosecute the appeal diligently.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, KOLKATA BENCH “A” KOLKATA

Before: Shri N.V. Vasudevan & Shri Waseem Ahmed

आदेश /O R D E R

PER Waseem Ahmed, Accountant Member:-

1.

This appeal by the assessee is against the order of Commissioner of Income Tax (Appeals)-XXIV, Kolkata dated 13.03.2013 for assessment year 2005-06.

2.

At the time of hearing neither appeared nor filed any adjournment application on behalf of assessee though notice of hearing sent to assessee through RPAD. It appears that the assessee is not interested in prosecuting the appeal. In view of the decisions in the case of CIT Vs. Multiplan (I) Ltd., reported in 38 ITD 320 (Del.), Hon’ble MP High Court in the case of Estate of Late Tukjirao Holkar Vs. CWT 223 ITR 480 and Hon’ble Punjab and Haryana Sh. Niklhilesh Sadhukhan v. ITO Wd-40(2), Kol. Page 2 High Court in the case of New Diwan Oil Mills Vs. CIT 296 ITR 495 (P & H) and the Hon’ble Suprme Court in the case of CIT Vs. B.N.Bhattacharjee & another 296 ITR 495 (SC), laying down proposition that a litigant has not only to file an appeal but has to prosecute the same diligently and on failure to so prosecute the appeal can be dismissed for non prosecution, we dismiss the appeal of the assessee in limine for want of prosecution.

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