DCIT, CIR-8, KOLKATA, Kolkata V. M/s Bioworth India (P) Ltd., Kolkata

ITA 1042/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1690 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-06-2017
• Appeal Filed By: Department
• Bench Allotted: C
• Next Hearing Date: 23-05-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 16-05-2014
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH, KOLKATA (BENCH C) BEFORE SHRI ABY. T. VARKEY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER I.T.A. NO.1042/KOL/2014 ASSESSMENT YEAR 2010-11 ORDER PER M. BALAGANESH , AM THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-VIII, KOLKATA VIDE APPEAL NO.76/CIT(A)-VIII/KOL/13-14 DATED 19.04.2013 AGAINST THE ORDER OF THE ASSESSMENT FRAMED BY D.C.I.T, CIRCLE-8, UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2010-11 VIDE HIS ORDER DATED 28.03.2013. 2. AT THE OUTSET, WE FIND THAT THE REVENUE HAD NOT RAISED ANY GROUNDS OF APPEAL BEFORE US, INSTEAD IT HAD MERELY FILED THE APPEAL SCRUTINY REPORT BEFORE US. IN THE EARLIER DATE, THE REVENUE WAS DIRECTED TO FILE THEIR GROUNDS OF APPEAL VIDE ORDER D.C.I.T, CIR 8, KOLKATA -VS- M/S. BIOWORTH INDIA (P) LTD. [PAN : AABCB0319D] (APPELLANT) (RESPONDENT) FOR THE APPELLANT NONE FOR THE RESPONDENT SHRI D. S. DAMLE, AR. DATE OF HEARING 23.05.2017 DATE OF PRONOUNCEMENT 07.06.2017 2 I.T.A. NO.1042/KOL/2014 ASSESSMENT YEAR 2010-11 M/S. BIOWORTH INDIA (P) LTD. SHEET NOTING DATED 2.3.2017 AND ACCORDINGLY THE CASE WAS ADJOURNED TO 23.5.2017. EVEN ON 23.5.2017, THE REVENUE HAD NOT COME PREPARED WITH THE GROUNDS OF APPEAL FOR THE PURPOSE OF ADJUDICATION. IN FACT NONE APPEARED ON BEHALF OF THE REVENUE ON 23.5.2017 AND EVEN ADJOURNMENT PETITION WAS NOT PREFERRED BY THE REVENUE BEFORE US ON THE DATE OF HEARING. HENCE WE DEEM IT FIT TO DISMISS THE APPEAL OF THE REVENUE AS UNADMITTED FOR WANT OF GROUNDS OF APPEAL, WITH LIBERTY TO REVENUE TO FILE FRESH APPEAL TOGETHER WITH PROPER GROUNDS OF APPEAL , IF THEY SO DESIRE. ACCORDINGLY, THE APPEAL OF THE REVENUE IS DISMISSED. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 07.06.2017. SD/- SD/- [A. T. VARKEY] [M. BALAGANESH] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 07.06.2017. {RS SPS} COPY OF THE ORDER FORWARDED TO: 1. APPELLANT/ASSESSEE BIOWORTH INDIA PRIVATE LTD., KEMWELL MANOR, 10/D/2, HO CHI MINH SARANI, KOLKATA 700 071. 2. REVENUE D.C.I.T., CIR 8, KOLKATA 3. CIT(A)- KOLKATA. 4. CIT , KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE, DDO, KOLKATA BENCHES, KOLKATA. 3 I.T.A. NO.1042/KOL/2014 ASSESSMENT YEAR 2010-11 M/S. BIOWORTH INDIA (P) LTD.