M/S. NISHI KANTA BANIK,NADIA vs. ITO, WARD - 4, NADIA, NADIA

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ITA 2205/KOL/2010Status: DisposedITAT Kolkata31 December 2015AY 2005-062 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal for non-prosecution. This decision was based on the assessee's consistent absence and the principle that an appeal cannot be prosecuted without the appellant's participation.

What were the facts?

The assessee's appeal was filed in 2010. Despite multiple adjournments, the assessee failed to appear for the hearing on several occasions, including the current date. This indicated a lack of interest in pursuing the appeal.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance and lack of prosecution. The core issue is the procedural aspect of prosecuting an appeal before the tribunal.

Which sections of the Income-tax Act were involved?

Section 143(3)

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Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Before: Shri Mahavir Singh, JM & Shri M. Balaganesh, AM]

Hearing: 31.12.2015Pronounced: 31.12.2015

ORDER

Per Shri Mahavir Singh, JM:

1.

This appeal by assessee is arising out of order of CIT(A)-XXXVI, Kolkata vide Appeal No. 21/CIT(A)-XXXVI/Kol/Nadia/07-08 dated 21.06.2010. Assessment was framed by ITO, Ward-4, Nadia u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for Assessment Year 2005-06 vide his order dated 31.12.2007.

2.

None appeared for and on behalf of assessee at the time of hearing of this appeal. At the outset, it is noticed that this appeal was adjourned earlier on many occasions as none appeared on behalf of assessee or at the behest of the assessee. The last adjournment was given on 13.11.2015 fixing the hearing on 31.12.2015. Today, i.e. on 31.12.2015 also none appeared on behalf of assessee. This being appeal filed in 2010, it seems that assessee is not interested in prosecuting the appeal as none is present before us at the time of hearing. Hence, the appeal of assessee is dismissed for non-prosecution applying the decision of Hon’ble Delhi Tribunal in the case of CIT vs. Multiplan India Pvt. Ltd., 38 ITD 320. 3. In the result, appeal of assessee is dismissed. 4. Order is pronounced in the open court. Sd/- Sd/- (M. Balaganesh) (Mahavir Singh) Accountant Member Judicial Member

Dated : 31st December, 2015 Jd.(Sr.P.S.)

Copy of the order forwarded to:

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