M/s. Terapanth Tracon Pvt. Ltd. vs. CIT, Kolkata-II

Parties Involved

Facts Summary

This is an old pending appeal in which appeal proceedings started in September, 2014. The trail of order sheets reveals that after several hearings in 2014 the matter was adjourned sine die ostensibly to consider the request to transfer the case to ITAT, Delhi as apparently the registered office of the appellant company had shifted to Delhi, NCR. It is seen from the records that comments were solicited from the jurisdictional Pr. CIT for considering such transfer. It is further seen that comments were received vide letter dated 23.04.2021 as under: 'Sl.No. 4 & 5 M/s. Terapanth Tracon Pvt. Ltd. Again, no such assessee could be found in ITD PAN date base. However, an almost similar sounding assessee is found with name Terapanth Tracon Pvt. Ltd. with PAN: AACCT6188M which is assessed with ITO, Ward-4(1), Kolkata. So, no comments could be passed in this case too.' In light of these facts this appeal appears to be pending for want of persuasion as also further action to transfer it to Delhi ITAT.…

Legal Issues

• 1. Whether the appeal should be dismissed due to lack of prosecution and the availability of alternative remedy.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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