M/S NEW KENILWORTH HOTEL PVT LTD.,KOLKATA vs. D.C.I.T,CIR- 8,KOLKATA., KOLKATA

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ITA 265/KOL/2013Status: DisposedITAT Kolkata20 January 2016AY 2000-012 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that a litigant must not only file an appeal but also prosecute it diligently. Since the assessee failed to prosecute the appeal, it was dismissed in limine for want of prosecution.

What were the facts?

The assessee filed an appeal before the ITAT. However, neither the assessee nor their representative appeared for the hearing, nor did they file any adjournment petition. The assessee did not appear to be interested in pursuing the appeal.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the appellant fails to appear for the hearing.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

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Income Tax Appellate Tribunal, KOLKATA BENCH “B” KOLKATA

Before: Shri Mahavir Singh & Shri Waseem Ahmed

आदेश /O R D E R

PER Waseem Ahmed, Accountant Member:-

1.

This appeal by the assessee is arising out of order of Commissioner of Income Tax (Appeals)-XXXII, Kolkata in appeal No.04/XXXII/11-12/Cir- 8/R&T/Kol dated 06.11.2012. Assessment was framed by DCIT, Circle-8, Kolkata u/s 143(3)/147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide his order dated 27.10.2006 for assessment year 2000-01.

2.

At the time of hearing none appeared on behalf of assessee nor filed any adjournment petition, it appears that the assessee is not interested in prosecuting its appeal. In view of the decisions in the case of CIT Vs. M/s New Kenilworth Hotel Pvt. Ltd. v. DCIT Cir-8, Kol. Page 2 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, laying down proposition that a litigant has not only to file an appeal but has to prosecute the same diligently and on failure to do so 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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