SMT SOMA SAHA,KOLKATA vs. I.T.O WARD-51(3)/KOLKATA, KOLKATA

PDF · subscribers
ITA 1608/KOL/2012Status: DisposedITAT Kolkata06 November 2015AY 2008-20092 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal, citing various High Court and Supreme Court decisions, held that an appeal must be prosecuted diligently. Since the assessee failed to do so, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee's appeal was listed for hearing multiple times. On the scheduled date, neither the assessee nor their authorized representative appeared before the tribunal. This indicated a lack of interest in pursuing the appeal.

What were the issues?

Whether an appeal can be dismissed for want of prosecution when the appellant fails to appear for hearings.

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 “A” KOLKATA

Before: Shri Mahavir Singh & Shri Waseem Ahmed

आदेश /O R D E R

PER Waseem Ahmed, Accountant Member:-

1.

This appeal by the assessee arises from the order of the ld.CIT(Appea;ls), XI, Kolkata, dated 31.08.2012 for the assessment year 2008-09.

2.

The appeal was fixed for hearing on 11.4.2013. At the request of the Assessee the hearing was adjourned to 20.8.2013. On 20.8.2013 none appeared for the Assessee and the case was adjourned to 28.7.2015. Today A.Y. 2008-09 Smt. Soma Saha v. ITO Wd-51(3), Kol. Page 2 when the case is called for hearing neither the Assessee nor any AR appeared on his behalf.

3.

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 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.

Recent GST High Court judgments

Search GST case law →