Manas Kumar Naguri, Kolkata vs Assessee
- CitationI.T.A No.1399/Kol/2012
Ratio decidendi
The rule this decision rests on
The appeal was dismissed for non-prosecution: where the assessee, after repeated adjournments, fails to appear at the hearing on the adjourned date, the Tribunal may dismiss the appeal for non-prosecution, relying on the Delhi Tribunal's decision in CIT v. Multiplan India Pvt. Ltd., 38 ITD 320.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH: KOLKATA [Before Shri P. K. Bansal, AM & Shri Mahavir Singh, JM]
I.T.A No.1399/Kol/2012 Assessment Year: 2010-11 Manas Kumar Naguri Vs. Deputy Commissioner of Income-tax, (PAN: ACWPN3008P) Central Circle-XIII, Kolkata. (Appellant) (Respondent)
Date of hearing: 08.06.2015 Date of pronouncement: 08.06.2015
For the Appellant: N O N E For the Respondent: Shri Sanjay, Addl. CIT
ORDER Per Shri Mahavir Singh, JM:
This appeal by assessee is arising out of order of CIT(a), Central-II, Kolkata vide Appeal No. 158/CC-XIII/CIT(A)C-II/11-12 dated 16.07.2012. Assessment was framed by DCIT, CC-XIII, Kolkata u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as "the Act") for Assessment Year 2010-11 vide his order dated 17.10.2011.
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 14.03.2015 fixing the hearing on 08.06.2015. Today, i.e. on 08.06.2015 also none appeared on behalf of assessee. This being appeal filed in 2012, 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/- (P. K. Bansal) (Mahavir Singh) Accountant Member Judicial Member
Dated : 8th June, 2015
Jd.(Sr.P.S.) 2 ITA No.1399/K/2012 Manas Kumar Naguri AY 2010-11
Copy of the order forwarded to:
1. APPELLANT - Shri Manas Kumar Naguri, C/o S. K. Khetan, Room No. 104, 46, B. B. Ganguly Street, Kolkata-700 012.
2 Respondent -DCIT, Central Circle-XIII, Kolkata.
3. The CIT(A), Kolkata
4. CIT , Kolkata.
5. DR, Kolkata Benches, Kolkata
/True Copy, By order,
Asstt. Registrar.
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