RAMESH KUMAR NANGALIA,KOLKATA vs. JCIT, RANGE - 47, KOLKATA, KOLKATA

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ITA 1086/KOL/2011Status: DisposedITAT Kolkata26 November 2015AY 2006-072 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 adjournments and the absence of the assessee, indicating a lack of interest in pursuing the appeal. Consequently, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee's appeal was filed in 2011 and had been repeatedly adjourned. On the date of hearing, no one appeared on behalf of the assessee.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-prosecution. The primary issue was the assessee's failure to appear for the hearing.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

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

Hearing: 26.11.2015Pronounced: 26.11.2015

ORDER

Per Shri Mahavir Singh, JM:

1.

This appeal by assessee is arising out of order of CIT(A)-XXX, Kolkata vide Appeal No. 209/CIT(A)-XXX/Kol/R-47/2008-09 dated 08.06.2011. Assessment was framed by JCIT, R-47, Kolkata u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for Assessment Year 2006-07 vide his order dated 29.12.2008.

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 01.10.2015 fixing the hearing on 26.11.2015. Today, i.e. on 26.11.2015 also none appeared on behalf of assessee. This being appeal filed in 2011, 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 : 26th November, 2015 Jd.(Sr.P.S.) Copy of the order forwarded to:

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