SURESH SBV vs. N,KOLKATA

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ITA 245/KOL/2013Status: DisposedITAT Kolkata31 December 2015AY 2008-092 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the repeated non-appearance of the assessee and concluded that the assessee was not interested in pursuing the appeal. Therefore, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee filed an appeal before the ITAT. The appeal was adjourned multiple times due to the non-appearance of the assessee or their representative. On the final hearing date, no one appeared on behalf of the assessee.

What were the issues?

Whether the appeal should be dismissed for non-prosecution due to the assessee's repeated absence during hearings.

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)-XIV, Kolkata vide Appeal No. 43/CIT(A)-XIV/Kol/11-12 dated 26.12.2012. Assessment was framed by Addl. CIT, Range-28, Kolkata u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for Assessment Year 2008-09 vide his order dated 30.12.2010.

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 2013, 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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