CIT v. Multiplan India Ltd.

Joydurga Library, Kolkata vs. JCIT, RG-37, Kolkata

In the result, the appeal filed by the assessee is dismissed in limine

Bench: Shri Aby.T Varkey & Shri Waseem Ahmedassessment Year :2011-12

…nferred that the assessee is not interested in pursuing its case. 3. Considering the facts of the case and keeping in view the provisions of rule 19(2) of the Income-tax Appellate Tribunal Rules as were considered in the case of CIT vs. Multiplan India Ltd., (38 ITD 320)(Del), the assessee’s appeal is liable to be dismissed for want of prosecution. ITA No.481/Kol/2015 A.Y. 2011-12 Joydurga Library Vs. JCIT Rng-37 Kol. Page 2 4. The Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT (223 ITR 480) has held as under: "if the party, at whose instance the reference is made, fails…

Georgette Tradecom Pvt. Ltd., Kolkata vs. ITO, WD-2(3), Kolkata

In the result, the appeal of the assessee is dismissed for non- prosecution

…e, fails to appear at the hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 3. In the case of Commissioner of Income-tax vs Multiplan India (P) Ltd.: 38 ITD 320(Del), the appeal filed by the revenue before the 2 Georgette Tradecom Pvt. Ltd. A.Y: 2009-2010 Tribunal, which was fixed for hearing. But on the date of hearing nobody represented the revenue/appellant nor any communication for adjournment was received. There was no communication or information as to why the revenue chose to remain absent on that…

M/S Shreekunj Securities Pvt. Ltd., Kolkata vs. ITO, WD-3(1), Kolkata

In the result, the appeal of the assessee is dismissed for non- prosecution

Bench: Shri S. S. Viswanethra Ravi, Jm & Dr. A.L.Saini, Am M/S Shreekunj Securities Pvt. Ltd. Vs. I.T.O Ward-3(1), Kolkata 6, Turf Road, Kolkata – 700 025. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaecs 4082 M (अपीलाथ" /Appellant) (""थ" / Respondent) .. Appellant By :None Respondent By :Shri Kalyan Nath, Acit सुनवाई की तारीख / Date Of Hearing : 09/10/2017 घोषणा की तारीख/Date Of Pronouncement: 09/10/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2010-2011, Is Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals)-1, Kolkata Dated 28.01.2016. 2. This Appeal Came For Hearing Today I.E. On 09.10.2017 But None Was Present On Behalf Of The Assessee Nor Any Adjournment Petition Was Filed. It Means That The Assessee Is Not Interested To Prosecute The Appeal. Hence, The Appeal Filed By The Assessee Is Liable To Be Dismissed For Non Prosecution. For This View, We Find Support From The Following Decisions:- “1. In The Case Of Cit Vs B.N.Bhattachrgee & Another, Reported In 118 Itr 461 [Relevant Pages 477 & 478] Wherein Their Lordships Have Held That: “The Appeal Does Not Mean Merely Filing Of The Appeal But Effectively Pursuing It.” 2. In The Case Of Estate Of Late Tukojirao Holkar Vs Cwt; 223 Itr 480 (Mp) While Dismissing The Reference Made At The Instance Of The Assessee In Default Made Following Observation In Their Order : “If The Party, At Whose Instance The Reference Is Made, Fails To Appear At The Hearing, Or Fails In Taking Steps For Preparation Of The Paper Books So As To Enable Hearing Of The Reference, The Court Is Not Bound To Answer The Reference.” 3. In The Case Of Commissioner Of Income-Tax Vs Multiplan India (P) Ltd.: 38 Itd 320(Del), The Appeal Filed By The Revenue Before The Tribunal, Which Was Fixed For Hearing. But On The Date Of Hearing

…e, fails to appear at the hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 3. In the case of Commissioner of Income-tax vs Multiplan India (P) Ltd.: 38 ITD 320(Del), the appeal filed by the revenue before the Tribunal, which was fixed for hearing. But on the date of hearing 2 M/s Shreekunj Securities Pvt. Ltd. A.Y: 2010-11 nobody represented the revenue/appellant nor any communication for adjournment was received. There was no communication or information as to why the revenue chose to remain absent on…

M/S Banarasi Niketan, Kolkata vs. ITO, WD-41(2), Kolkata

In the result, the appeal of the assessee is dismissed for non- prosecution

Bench: Shri A. T. Varkey, Jm & Dr. A.L.Saini, Am M/S Banarasi Neketan, Kolkata Vs. I.T.O, Ward-41(2), Kolkata 128, 10A, Bidhan Sarani, Kolkata – 700 004. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaefb 7589 D (अपीलाथ" /Appellant) (""थ" / Respondent) .. Appellant By : None Respondent By : Shri David Z. Chawngthu, Acit Sr.Dr सुनवाई की तारीख / Date Of Hearing : 05/10/2017 घोषणा की तारीख/Date Of Pronouncement: 05/10/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2004-05, Is Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals)-13, Kolkata Dated 31.12.2014. 2. This Appeal Came For Hearing Today I.E. On 05.10.2017 But None Was Present On Behalf Of The Assessee Nor Any Adjournment Petition Was Filed. However, Notices Were Sent By Itat On Two Occasions In Past I.E. On 17.07.17 & 28.08.2017 But None Was Present On Behalf Of The Assessee On The Date Of Hearings. It Means That The Assessee Is Not Interested To Prosecute The Appeal. Hence, The Appeal Filed By The Assessee Is Liable To Be Dismissed For Non Prosecution. For This View, We Find Support From The Following Decisions:- “1. In The Case Of Cit Vs B.N.Bhattachrgee & Another, Reported In 118 Itr 461 [Relevant Pages 477 & 478] Wherein Their Lordships Have Held That: “The Appeal Does Not Mean Merely Filing Of The Appeal But Effectively Pursuing It.” 2. In The Case Of Estate Of Late Tukojirao Holkar Vs Cwt; 223 Itr 480 (Mp) While Dismissing The Reference Made At The Instance Of The Assessee In Default Made Following Observation In Their Order : “If The Party, At Whose Instance The Reference Is Made, Fails To Appear At The Hearing, Or Fails In Taking Steps For Preparation Of The Paper Books So As To Enable Hearing Of The Reference, The Court Is Not Bound To Answer The Reference.”

…taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 2 M/s Banarasi Neketan, Kolkata A.Y: 2004-05 3. In the case of Commissioner of Income-tax vs Multiplan India (P) Ltd.: 38 ITD 320(Del), the appeal filed by the revenue before the Tribunal, which was fixed for hearing. But on the date of hearing nobody represented the revenue/appellant nor any communication for adjournment was received. There was no communication or information as to why the revenue chose to remain absent on that date. The Tribunal on the basis of inherent po…

Prodyut Kr. Mondal, Kolkata vs. ITO, WD-26(2), Kolkata

In the result, the appeal of the assessee is dismissed for non-prosecution

Bench: Hon’Ble Shri A.T.Varkey, Jm & Sri M.Balaganesh, Am ] I.T.A No. 1214/Kol/2015 Assessment Year : 2009-10 Pradyut Kr. Mondal -Vs.- I.T.O., Ward-53(2), Now 26(2), Kolkata [Pan : Aoipm 0043 B] (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri A.T.Varkey, JM & Sri M.Balaganesh, AM ] I.T.A No. 1214/Kol/2015 Assessment Year : 2009-10 Pradyut Kr. Mondal -vs.- I.T.O., Ward-53(2), Now 26(2), Kolkata [PAN : AOIPM 0043 B] (Appellant) (Respondent) For the Appellant : None For the Respondent : Shri David Z. Chownghtu, Addl. CIT (DR) Date of Hearing : 25.09.2017 Date of Pronouncement : 04.10.2017 ORDER Per M.Balaganesh, AM 1. This appeal of the assessee arises out of the order of the Learned Commissioner of Income Tax (Appeals)-XXXIII, Kolkata [in short the ld CITA] in Appeal N…

M/S Greenfield Road Transport, Kolkata vs. JCIT, R-56, Kolkata

In the result, the appeal of the assessee is dismissed for non-prosecution

Bench: Hon’Ble Shri A.T.Varkey, Jm & Sri M.Balaganesh, Am ] I.T.A No. 1161/Kol/2015 Assessment Year : 2010-11 M/S Greenfield Road Transport -Vs.- Jcit, Range-56, Kolkata [Pan : Aagfg 2850 G] (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri A.T.Varkey, JM & Sri M.Balaganesh, AM ] I.T.A No. 1161/Kol/2015 Assessment Year : 2010-11 M/s Greenfield Road Transport -vs.- JCIT, Range-56, Kolkata [PAN : AAGFG 2850 G] (Appellant) (Respondent) For the Appellant : None For the Respondent : Shri David Z. Chownghtu, Addl. CIT (DR) Date of Hearing : 25.09.2017 Date of Pronouncement : 04.10.2017 ORDER Per M.Balaganesh, AM 1. This appeal of the assessee arises out of the order of the Learned Commissioner of Income Tax (Appeals)-12, Kolkata [in short the ld CITA] in Appeal No.125/C…

M/S Kaushalya Infrastructure Development Corporation Ltd., Kolkata vs. DCIT, CC-Xviii, Kolkata

In the result, appeal of assessee is dismissed

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी वसीम अहमद, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri Waseem Ahmed, Am]

…eans effectively pursuing it and the law does not help a sleeping litigant. Hence, the assessee’s appeal is liable to be dismissed as un-admitted. We, therefore, relying upon the decision of ITAT Delhi Bench in the case of CIT Vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), dismiss the appeal of the assessee for non-appearance. 2 Kaushalya Infrastrucutre Dev. Corpn. Ltd.., AY 2011-12 3. We, further, make it clear that if the assessee is advised to move appropriate application to recall this order, then he is at liberty to do so for just cause and the Tribunal may decide in accordance to law. In the result, ap…