Kamal Nava Sarkar,S/O-Sankar Nath Sarkar, Malda V. ITO,Ward-2, Malda, Malda

ITA 1069/KOL/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5033 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 27-08-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 17-07-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMITARA BHATTACHARYA JCIT SRDR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 1069 / KOL / 2012 ASSESSMENT YEAR :2006-07 KAMAL NAVA SARKAR S/O SANKAR NATH SARKAR VILL & P.O. CHANCHAL, DIST. MALDA, PIN 732123 [ PAN NO.BDOPS 5187 E ] V/S . INCOME TAX OFFICER, WARD-2, MALDA RANGE /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI AMITARA BHATTACHARYA, JCIT, SR-DR /DATE OF HEARING 10-03-2016 /DATE OF PRONOUNCEMENT 10-03-2016 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF ORDE R OF COMMISSIONER OF INCOME TAX (APPEALS), JALPAIGURI IN APPEAL NO.292/M LD/CIT(A)/JAL/08-09 DATED 05.09.2011. ASSESSMENT WAS FRAMED BY ITO WARD -2, RANGE, MALDA U/S 145(3)/143(3) OF THE INCOME TAX ACT, 1961 (HEREINAF TER REFERRED TO AS THE ACT) VIDE HIS ORDER DATED 01.12.2008 FOR ASSESSMENT YEAR 2006-07. 2. AT THE TIME OF HEARING TODAY, NONE APPEARED ON ASSESSEE BEHALF AND FILED ANY ADJOURNMENT APPLICATION. PRIOR TO THAT ON 26.08.2015 AND 27.10.2015 THEN NONE APPEARED ON BEHALF OF ASSESSEE AND FILED ANY ADJOURNMENT ITA NO.1069/KOL/2012 A.Y. 2006-07 KAMAL N SARKAR V. ITO WD-2 MLD. PAGE 2 APPLICATION. HENCE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. IN VIEW OF THE DECISIONS I N 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 PUNJAB AND HARYANA HIGH COURT IN THE CASE OF NEW DI WAN OIL MILLS VS. CIT 296 ITR 495 (P & H) AND THE HONBLE SUPRME COURT IN THE CASE OF CIT VS. B.N.BHATTACHARJEE & ANOTHER 296 ITR 495 (SC), LAYIN G DOWN PROPOSITION THAT A LITIGANT HAS NOT ONLY TO FILE AN APPEAL BUT HAS TO PROSECUTE THE SAME DILIGENTLY AND ON FAILURE TO SO PROSECUTE THE APPEAL CAN BE DI SMISSED FOR NON PROSECUTION, WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 3. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED IN LIMINI . ORDER PRONOUNCED IN THE OPEN COURT 10/ 03/2016 SD/- SD/- (MAHAVIR SINGH) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP !- 10 / 03 /201 6 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-KAMAL NAVA SARKARR, S/O SANKAR NATH SARK AR, VILL & P.O. CHANCHAL, DIST. MALDA, PIN.732132 2. /RESPONDENT- ITO, WARD-2, MALDA RANGE, MALDA 3. ) *+ , , - / CONCERNED CIT JALPAIGURI 4. , , -- / CIT (A) JALPAIGURI 5. 012 33*+, , *+ , / DR, ITAT, KOLKATA 6. 267 89 / GUARD FILE. BY ORDER/ , , /TRUE COPY/ / , *+ ,