Onkar Tie Up Pvt Ltd, Kolkata vs Assessee
- CitationI.T.A No.1548/Kol/2013
Ratio decidendi
The rule this decision rests on
A dismissal for non-prosecution is an appropriate disposal where the appellant, having repeatedly obtained adjournments, fails to appear on the date of hearing and the notice of the fixed date is returned unserved, the Tribunal inferring from the pendency of the appeal since 2013 and the absence of any appearance that the assessee is not interested in prosecuting it; in such circumstances the appeal may be dismissed on that ground, applying the Tribunal's earlier decision in Multiplan India Pvt. Ltd. for the proposition that non-prosecution justifies dismissal.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: KOLKATA [Before Shri P. K. Bansal, AM & Shri Mahavir Singh, JM]
I.T.A No.1548/Kol/2013 Assessment Year: 2008-09
M/s. Onkar Tie Up Pvt. Ltd. Vs. Commissioner of Income-tax, Kol-III, (PAN: AAACO9639A) Kolkata. (Appellant) (Respondent)
Date of hearing: 06.05.2015 Date of pronouncement: 06.05.2015
For the Appellant: N O N E For the Respondent: Shri Ajoy Kumar Singh, CIT, DR
ORDER
Per Shri Mahavir Singh, JM:
This appeal by assessee is arising out of revision order passed by CIT-III, Kolkata vide No. CIT-III/DC(Hq)-3/Kol/263/2012-13/8687 dated 11/21.03.2013. Assessment was framed by ITO, Ward-8(2), Kolkata u/s. 147/143(3) of the Income-tax Act, 1961 (hereinafter referred to as "the Act") for Assessment Year 2008-09 vide his order dated 12.05.2010.
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 at the request of assessee. The last adjournment was given on 15.12.2014 fixing the hearing on 11.02.2015 but on this date Bench was not functioned and the matter was fixed for hearing on 06.05.2015. To this effect, notice for fixing the hearing on 06.05.2015 was sent by RPAD but returned unserved with the postal remark "Insufficient Address hence returned to sender". Today, i.e. on 06.05.2015 also none appeared on behalf of assessee. This being appeal filed in 2013, 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 2 ITA No.1548/K/2013 M/s. Onkar Tie Up Pvt. Ltd.. AY 2008-09
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 : 6th May, 2015
Jd.(Sr.P.S.)
Copy of the order forwarded to:
1. APPELLANT - M/s. Onkar Tie Up Pvt. Ltd., 24, Park Street, Kolkata-
700 016.
2 Respondent - CIT, Kol-III, Kolkata.
3. The CIT(A), Kolkata
4. Income-tax Officer, Wd-8(2), Kolkata
5.
DR, Kolkata Benches, Kolkata
/True Copy, By order,
Asstt. Registrar.
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