Abanti Kumar Das, Kolkata V. ITO, WD-53(1), KOLKATA, Kolkata

ITA 1193/KOL/2014

• Counselvise Citation: 119323514 RSA 2014
• Duration Of Justice: 1 year(s) 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 26-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

I.T.A. NO . 1193 / KOL ./20 1 4 ASSESSMENT YEAR: 20 0 6 - 20 07 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P. M . JAGTAP , ACCOUNTANT MEMBER I.T.A. NO. 1193 / KOL / 20 1 4 ASSESSMENT YEAR : 20 0 6 - 20 07 A BANTI KUMAR DAS,.................... ....... ............ .... ....... ... ........ .. ....APPE LLANT PROP. M/S. PRIME MOVERS INDIA, 196A, DIAMOND HARBOUR ROAD, KOLKATA - 700 163 [PAN : A D RPD 6304 L ] - VS. - INCOME TAX OFFICER,............................. , ... . ......... .......... .RESPONDENT WARD - 53(1), KOLKATA A PPEARANCES BY: N O N E , FOR THE ASSESSEE S HRI APURBA KUMAR DAS , JCIT, SR. D.R. , FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : SEPTEMBER 2 4 , 2 01 5 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 24 , 201 5 O R D E R TH IS APPEAL FIL ED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. COMM ISSIONER OF INCOME TAX (APPEALS) - XXXIII , KOLKATA D ATED 28 . 0 1 .20 1 4 FO R THE ASSESSMENT YEAR 20 0 6 - 07. 2. IN THIS CASE, THE APPEAL OF THE ASSESSEE WAS INITIALLY FIXED FOR HEARING ON 20.08.2015. NONE, HOWEVER, APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DAT E. THE HEARING, THEREFORE, WAS ADJOURNED TO 07.09.2015 AND THE NOTICE OF THE SAID HEARING WAS SENT TO THE ASSESSEE BY REGISTERED POST WITH A/D AT THE ADDRESS GIVEN IN THE APPEAL MEMO. NONE, HOWEVER, APPEARED AGAIN ON BEHALF OF THE ASSESSEE AT THE TIME OF H EARING ON 07.09.2015. THE HEARING, THEREFORE, WAS AGAIN ADJOURNED TO 24.09.2015 WITH A DIRECTION TO THE REGISTRY TO SEND ANOTHER NOTICE TO THE ASSESSEE BY REGISTERED POST WITH A/D AT THE ADDRESS GIVEN IN THE APPEAL MEMO. AT THE TIME OF HEARING ON 24.09.201 5, I.E. TODAY, NEITHER ANYBODY HAS APPEARED I.T.A. NO . 1193 / KOL ./20 1 4 ASSESSMENT YEAR: 20 0 6 - 20 07 PAGE 2 OF 2 ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT IS FILED. KEEPING IN VIEW TH ESE FACTS EVIDENT FROM THE RECORD, IT APPEARS THAT THE ASSESSEE IS NOT SERIOUSLY INTERESTED IN PROSECUTING THIS APPEAL FILED B EFORE THE TRIBUNAL. ACCORDINGLY , RELYING ON THE DECISION OF THE HON BLE SUPREME COURT IN THE CASE OF CIT VS. - B.N. BHATTACHARJEE & ANR. R EPORTED IN 118 ITR 461 (SC) AND THE DECISION OF THE HON BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF L ATE T UKOJIRAO HOLKAR VS. - CWT REPORTED IN 223 ITR 480 (MP), I TREAT THIS APPEAL FILED BY THE ASSESSEE AS UNADMITTED AND DISMISS THE SAME FOR NON - PROSECUTION. 3 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON SEP TEMBER 24 , 2015. SD/ - (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA , THE 24 TH D AY OF SEPTEMBER , 201 5 COPIES TO : (1) ABANTI KUMAR DAS, PROP. M/S. PRIME MOVERS INDIA, 196A, DIAMOND HARBOUR ROAD, KOLKATA - 700 163 (2) INCOME TAX O FFICER, WARD - 53(1), KOLKATA (3) COMMISSIONER OF INCOME - TAX (APPEALS) - XXXIII, KOLKATA (4) COMMISSIONER OF INCOME TAX , KOLKATA ( 5 ) THE DEPARTMENTAL REPRESENTATIVE ( 6 ) GUARD FILE BY ORDER ASSISTANT REGISTRAR , INCOME TAX APPELLATE TRIBUNAL , KOLKATA B ENCHES, KOLKATA LAHA/SR. P.S .