Eden Realty Ventures Pvt. Ltd., Kolkata V. ITO, WD-5(2), KOLKATA, Kolkata

ITA 1197/KOL/2016

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 5928 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 27-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K MONDAL LD

Judgement Text

1 I.T.A NO. 1197/KOL/2016 M/S. EDEN REALTY VENTURES PVT. LTD IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOLKATA BEFORE: SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A NO. 1197/KOL/2016 A.Y: 2011 - 12 M/S. EDEN REALTY VENTU RES VS. INCOME TAX OFFICER PVT. LIMITED WARD 5(2), KOLKATA PAN:AACL9697H [APPELLANT] [RESPONDENT] FOR THE APPELLANT : SHRI NONE APPEARED FOR THE RESPONDENT : SHRI K. MONDAL, LD. SR.DR DATE OF HEARING : 11 - 09 - 2018 DATE OF PRONOUNCEMENT : 03 - 10 - 201 8 ORDER SHRI S.S. VISWANETHRA RAVI , JM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DT. 03 - 03 - 2016 OF THE COMMISSIONER OF INCOME TAX (APPEALS), 6, KOLKATA FOR THE A.Y 2011 - 12. 2. T HE ABOVE APPEAL OF THE ASSESSE WAS FILED ON 27 - 05 - 2016 AND THE REGISTRY FIXED THE HEARING ON 06 - 12 - 2017 AND INTIMATED THE SAME TO THE ASSESSEE BY ISSUING A NOTICE DT. 31 - 10 - 2017 UNDER RPAD. FROM THEN ONWARDS, THE APPEAL WAS ADJOURNED FROM TIME TO TIME TILL 17 - 01 - 2018 AND THE APPEAL WAS DISMISSED EX PARTE ON 17 - 01 - 2018 FOR NON - PROSECUTION. THE SAID EX PARTE ORDER WAS RECALLED VIDE ORDER DT. 23 - 05 - 2018 IN MA NO. 17/KOL/2018 AND THE CASE WAS FIXED FOR HEARING ON 10 - 07 - 2018 AND INTIMATED THE SAME TO ASSESSEE AG AIN BY ISSUING A NOTICE DT. 29 - 5 - 18. ON 10 - 07 - 2018 AS THERE WAS NO APPEARANCE ON BEHALF OF ASSESSEE AND THE APPEAL WAS ADJOURNED TO 06 - 08 - 2018. IT IS NOTED FROM THE RECORD THAT ON 06 - 08 - 2018 NO ONE APPEARED REPRESENTING THE ASSESSEE AND THE CASE WAS AGAIN POSTED FOR HEARING ON 11 - 09 - 2018. 2 I.T.A NO. 1197/KOL/2016 M/S. EDEN REALTY VENTURES PVT. LTD 3. TODAY ON 11 - 09 - 2018, WHEN THE MATTER WAS CALLED FOR HEARING, NEITHER ANY REPRESENTATIVE ON BEHALF OF ASSESSE APPEARED NOR ANY APPLICATION FILED SEEKING ADJOURNMENT. ON PERUSAL OF THE RECORD, WE FIND THE APPEAL OF THE AS SESSE WAS FIXED FOR HEARING ON VARIOUS DATES AND INTIMATED THE SAME TO THE ASSESSEE BY ISSUING NOTICES BY R.P.A.D. IT IS ALSO SEEN THAT FOR NON - REPRESENTATION THE APPEAL WAS ONCE DISMISSED AND IT WAS RESTORED AGAIN TO THE FILE. AGAIN, AFTER RESTORATION OF APPEAL TO THE FILE, IN THE PRESENT PROCEEDINGS THE ASSESSEE WAS CALLED ABSENT. THEREFORE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS CASE S . IN VIEW OF THE ABOVE, FOLLOWING THE DECISIONS OF THE ITAT, DELHI BENCH IN THE CASE OF MULT IPLAN INDIA (P) LIMITED REPORTED IN 38 ITD 320(DEL) AND HONBLE M ADHYA P RADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT REPORTED IN (223 ITR 480(MP), WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 4 . IN T HE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 03 - 10 - 2018 SD/ - SD/ - M. BALAGANESH S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : - 10 - 2018 PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT /ASSESSEE: M/S. EDEN REALTY VENTURES PRIVATE LIMITED, 7, JAWAHAR LAL NEHRU ROAD, KOLKAT - 13. 2 RESPONDENT /REVENUE: INCOME TAX OFFICER, WARD 5(2), KOLKATA. 3. THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE, ITAT KOLKATA 3 I.T.A NO. 1197/KOL/2016 M/S. EDEN REALTY VENTURES PVT. LTD