ITO, WD-48(3), KOLKATA, KOLKATA vs. GIASUDDIN SARDAR, HOWRAH

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ITA 779/KOL/2015Status: DisposedITAT Kolkata27 November 2015AY 2008-20092 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The tribunal observed that neither the assessee nor their representative appeared for the hearing. Consequently, citing judicial precedents on diligent prosecution, the appeals were dismissed in limine for want of prosecution.

What were the facts?

The assessee filed appeals challenging an order passed by the Commissioner of Income Tax (CIT) under Section 12AA of the Income Tax Act, 1961.

What were the issues?

The key legal issue was whether the appeals should be dismissed for non-prosecution due to the assessee's failure to appear and diligently pursue the matter.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)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, KOLKATA BENCH “B” KOLKATA

Before: Shri N.V. Vasudevan & Shri Waseem Ahmed

आदेश /O R D E R

PER BENCH:-

1.

These appeals by the assessee are arising out of order of Commissioner of Income Tax, Durgapur in appeal No.cit/Dgp/12A/2012- 2013/3590-3592/3594-359 dated 26.11.2013 passed u/s 12AA of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Today when both cases are called for hearing neither the Assessee nor any AR appeared on his behalf. It appears that the Assessee is not interested in prosecuting the appeal. In view of the decisions in the case of CIT Vs. Multiplan (I) Ltd., reported in 38 ITD 320 (Del.), Hon’ble MP High Court in the Kalyan Educational Society v. CIT Drg. Page 2 case of Estate of Late Tukjirao Holkar Vs. CWT 223 ITR 480 and Hon’ble Punjab and Haryana High Court in the case of New Diwan Oil Mills Vs. CIT 296 ITR 495 (P & H) and the Hon’ble Suprme Court in the case of CIT Vs. B.N.Bhattacharjee & another 296 ITR 495 (SC), laying down proposition that a litigant has not only to file an appeal but has to prosecute the same diligently and on failure to so prosecute 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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