Commissioner of Income-tax, Kolkata XII v. M/s. Goel Packaging Industries
[Citation -2015-LL-0402-3]

Citation 2015-LL-0402-3
Appellant Name Commissioner of Income-tax, Kolkata XII
Respondent Name M/s. Goel Packaging Industries
Court HIGH COURT OF CALCUTTA
Relevant Act Income-tax
Date of Order 02/04/2015
Judgment View Judgment
Bot Summary: No steps were thereafter taken by the appellant to serve the notice of appeal. From the report dated 3rd July, 2014 filed by the department it transpired that the appellant did not even take out notice of appeal for service. On 29th January, 2015, the matter was in the list when liberty was sought for to serve the notice of appeal which was granted on conditions recorded therein. In spite thereof no steps were taken to serve notice of appeal. Again an opportunity was granted to serve notice of appeal on 26th February, 2015 but still no steps were taken. 2 Considering the attitude of the appellant, we are convinced that the appellant is not interested to pursue the appeal. We have already delivered a judgement in ITA No.156 of 2006 indicating reasons as to why in such a case an appeal has to be dismissed.


ORDER SHEET ITA 82 OF 2007 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE COMMISSIONER OF INCOME TAX, KOLKATA-XII Versus M/S. GOEL PACKAGING INDUSTRIES BEFORE: Hon'ble JUSTICE GIRISH CHANDRA GUPTA Hon'ble JUSTICE ARINDAM SINHA Date : 2nd April, 2015. Appearance : Mr.P.K.Bhowmik,Advocate Mr.Arijit Das,Advocate Court : appeal was admitted on 2nd March, 2007. No steps were thereafter taken by appellant to serve notice of appeal. On 11th June, 2014 when matter was in list no one responded. Since there was nothing to show as to whether notice of appeal has been served, this Court directed registry to furnish report. From report dated 3rd July, 2014 filed by department it transpired that appellant did not even take out notice of appeal for service. On 29th January, 2015, matter was in list when liberty was sought for to serve notice of appeal which was granted on conditions recorded therein. In spite thereof no steps were taken to serve notice of appeal. Again opportunity was granted to serve notice of appeal on 26th February, 2015 but still no steps were taken. 2 Considering attitude of appellant, we are convinced that appellant is not interested to pursue appeal. We have already delivered judgement in ITA No.156 of 2006 (M/s.Sicpa India Ltd v. CIT, WB-III, Kolkata) indicating reasons as to why in such case appeal has to be dismissed. For same reasons discussed in our said judgement this appeal stands dismissed. (GIRISH CHANDRA GUPTA, J.) (ARINDAM SINHA, J.) ssaha AR(CR) Commissioner of Income-tax, Kolkata XII v. M/s. Goel Packaging Industrie
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