CIT v. Multiplan India Ltd.

Gostha Behari Dutta & Sons, Paschim Medinipur vs. ACIT, Range-2, Midnapore, Paschim Medinipur

In the result, the appeal of the assessee is dismissed

Bench: Shri P.M. Jagtap

…s principle is embodied in the well known dictum - “vigilantibus, non dormientibus, jura subvenient”. Considering the facts and keeping in mind the provisions of Rule 19(2) of the ITAT Rules as was considered in the case of CIT –vs.- Multiplan India Pvt. Ltd. 38 ITD 320 (Del.) and the judgment of the Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar –vs.- C.W.T. reported in 223 ITR 480, I treat this appeal as unadmitted and dismiss the same for non- prosecution. 4. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on September 22, 2017. (P.M…

West Bengal Development Corporation Ltd., Kolkata vs. JCIT(OSD), Circle-2, Kolkata

In the result, the appeal filed by the Assessee is dismissed

…ion on behalf of the assessee. On perusal of order sheets, it appears that the assessee is not interested in prosecuting his case. In view of the above, following 1 the decisions of the ITAT, Delhi Bench in the case of Multiplan India (P) Limited reported in 38 ITD 320(Del) and Hon’ble Madhya Pradesh High Court in the case of Estate of late Tukojirao Holkar Vs. CWT reported in (223 ITR 480(MP), we dismiss the appeal of the assessee in limine for want of prosecution. 3. In the result, the appeal filed by the Assessee is dismissed. Order Pronounced in the Open Court on 21-09-2017. J.Sudhakar Reddy S.S.Viswanethr…

Prodyut Kr. Mondal, Kolkata vs. ITO, WD-26(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 Prodyut Kr. Mondal Vs. I.T.O, Ward-26(2), Kolkata Mondal Para, Kusthia, Sonarpur, South 24 Pargansas, W.B. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aoipm 0043 B (अपीलाथ" /Appellant) (""थ" / Respondent) .. Appellant By :None Respondent By :Shri Sallong Yaden, Acit सुनवाई की तारीख / Date Of Hearing : 20/09/2017 घोषणा की तारीख/Date Of Pronouncement: 20/09/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2008-2009, Is Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals)-7, Kolkata Dated 28.05.2015. 2. This Appeal Came For Hearing Today I.E. On 20.09.2017 But None Was Present On Behalf Of The Assessee Nor Any Adjournment Petition Was Filed. However, Notice Was Sent By Itat In Past I.E. On 07.08.17, 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

…fails in taking steps for preparation of the paper 2 Prodyut Kr. Mondal A.Y: 2008-2009 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 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…