SHRISTI REFRACTORIES PVT. LTD.,BURDWAN vs. DCIT, CIR-1, ASANSOL, ASANSOL

PDF · subscribers
ITA 466/KOL/2014Status: DisposedITAT Kolkata07 December 2015AY 2007-20082 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the repeated absence of the assessee and concluded that the assessee was not interested in prosecuting the appeal. Consequently, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee's appeal was filed in 2014. Despite multiple adjournments, no one appeared on behalf of the assessee for the hearing.

What were the issues?

Whether an appeal should 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 115WE(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, “SMC” “B” BENCH: KOLKATA

Before: Shri Mahavir Singh, JM]

Hearing: 07.12.2015Pronounced: 07.12.2015

For the Appellant: N O N E For the Respondent: Shri Rajendra Prasad, JCIT, Sr. DR ORDER This appeal by assessee is arising out of order of CIT(A), Asansol vide Appeal No. 145/CIT(A)/Asl/Cir-1/Asl/09-10 dated 16.01.2014. Assessment was framed by DCIT, Circle-1, Asansol u/s. 143(3) & 115WE(3) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for Assessment Year 2007-08 vide his order dated 24.12.2009.

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 repeatedly adjourned either at the request of assessee or revenue. The last adjournment was given on 20.11.2015 fixing the hearing on 07.12.2015. Today, i.e. on 07.12.2015 also none appeared on behalf of assessee. This being appeal filed in 2014, 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.

More judgments on Section 115WE(3)

All 44 judgments and leading authorities on Section 115WE(3) →

Recent GST High Court judgments

Search GST case law →