Shivam India Ltd., Kolkata V. CIT, KOLKATA-1, Kolkata

ITA 1000/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9379 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 13-10-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 15-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: T VARKEY JUDIC IA L M EMBER
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A KOLKATA BEFORE SHRI ABY.T VARKEY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 1000 / KOL / 2014 ASSESSMENT YEAR :2009-10 SHIVAM INDIA LTD. CHHAPARIA & ASSOCIATES, CHARTERED ACCOUNTANTS, 8, CAMAC STREET, SHANTINIKETAN BUILDING, 5 TH FLOOR, ROOM NO 2, KOLKATA-700 017 [ PAN NO.AAESC 8326A ] V/S . COMMISSIONER OF INCOME TAX, KOLKATA-1, AAYAKAR BHAWAN, P-7 CHOWRINGHEE SQUARE, 7 TH FLOOR, KOLKATA-69 /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI RAJAT SUBHRA BISWAS, CIT-DR /DATE OF HEARING 12-01-2017 /DATE OF PRONOUNCEMENT -02-2017 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF COMMISSIONER OF INCOME TAX, KOLKATA-I FOR THE ASSES SMENT YEAR 2009-10, IN THE MATTER OF ORDER PASSED U/S 263 OF THE INCOME TA X ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) VIDE HIS ORDER DATED 31.0 3.2014. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF A SSESSEE NOR FILED ANY ADJOURNMENT APPLICATION. HENCE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. ITA NO.1000/KOL/2014 A.Y. 20 09-10 SHIVAM INDIA LTD. VS. CIT-KOL-I PAGE 2 3. IN VIEW OF THE DECISIONS IN THE CASE OF CIT VS. MULTIPLAN (I) LTD., REPORTED IN 38 ITD 320 (DEL.), HONBLE MP HIGH COURT IN THE CASE OF ESTATE OF LATE TUKJIRAO HOLKAR VS. CWT 223 ITR 480 AND HONBLE PUN JAB AND HARYANA HIGH COURT IN THE CASE OF NEW DIWAN OIL MILLS VS. CIT 29 6 ITR 495 (P & H) AND THE HONBLE SUPRME COURT IN THE CASE OF CIT VS. B.N.BHA TTACHARJEE & ANOTHER 296 ITR 495 (SC), LAYING DOWN PROPOSITION THAT A LITIGA NT HAS NOT ONLY TO FILE AN APPEAL BUT HAS TO PROSECUTE THE SAME DILIGENTLY AN D ON FAILURE TO SO PROSECUTE THE APPEAL CAN BE DISMISSED FOR NON PROSECUTION, SO ASSESSEE WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER BY MOVIN G AN APPROPRIATE PETITION, AS PER LAW. WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 4. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED IN LIMINI . ORDER PRONOUNCED IN THE OPEN COURT 22/ 02/2017 SD/- SD/- (ABY. T. VARKEY) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP !- 22 / 02 /201 7 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SHIVAM INDIA LTD. CHHAPARIA & ASSOCIATES , CHARTERED ACCOUNTANTS, 8, CAMAC STREET , SHANTINIKETAN BUILDING, 5 TH FLOOR NO.2, KOLKATA-17 2. /RESPONDENT-CIT KOLKATA-1, AAYAKAR BHAWAN, P7, CHOW RINGHEE SQ. 7 TH FL, KOL-69 3. ) *+ , , - / CONCERNED CIT KOLKATA 4. , , -- / CIT (A) KOLKATA 5. 012 33*+, , *+ , / DR, ITAT, KOLKATA 6. 267 89 / GUARD FILE. BY ORDER/ , , /TRUE COPY/ / , *+ ,