Aachman Vanijya (P)Ltd. v. I.T.O., Ward-4(3), Kolkata
[Citation -2016-LL-0921-209]
| Citation | 2016-LL-0921-209 |
|---|---|
| Appellant Name | Aachman Vanijya (P)Ltd. |
| Respondent Name | I.T.O., Ward-4(3), Kolkata |
| Court | ITAT-Kolkata |
| Relevant Act | Income-tax |
| Date of Order | 21/09/2016 |
| Assessment Year | 2011-12 |
| Judgment | View Judgment |
| Bot Summary: | ORDER Per Dr.Arjun Lal Saini, AM This is an appeal by the assessee against the order dated 03.03.2016 of CIT(A)- 16, Kolkata relating to AY 2011-12. Today when the case was called for hearing none appeared on behalf of the assessee nor was any application for an adjournment was filed by the assessee. In the case of CIT vs B.N.Bhattachrgee and 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. In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 while dismissing the reference made at the instance of the assessee in default made following observation in their order : 2 ITA No.513/Kol/2016 Aachman Vanijya Pvt. Ltd. A.Yr. In the case of Commissioner of Income-tax vs Multiplan India Ltd.: 38 ITD 320(Del), the appeal filed by the revenue before the Tribunal, which was fixed for hearing. The Tribunal on the basis of inherent powers, treated the appeal filed by the revenue as un admitted in view of the provisions of Rule 19 of the Appellate Tribunal Rules, 1963. In the result, the appeal of the assessee is dismissed for non-prosecution. |