M/s Savourites, Kolkata V. PCIT-9, KOLKATA, Kolkata

ITA 1226/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1716 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 31-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263

Judgement Text

1 ITA NO. 1226/KOL/2016 ASSESSMENT YEAR: 2011-2012 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI A.T. VARKEY, JUDICIAL MEMBER I.T.A. NO. 1226/KOL./2016 ASSESSMENT YEAR: 2011-2012 M/S. SAVOURITES,................................... .....................................APPELLANT 249A, JODHPUR PARK, KOLKATA-700 068 [PAN: AASFS 6258 G] -VS.- PRINCIPAL COMMISSIONER OF INCOME TAX-9,............ ..........RESPONDENT KOLKATA, AAYAKAR BHAVAN DAKSHIN, 2, GARIAHAT ROAD SOUTH, KOLKATA-700 068 APPEARANCES BY: N O N E, FOR THE ASSESSEE N O N E., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : JANUARY 30, 2018 DATE OF PRONOUNCING THE ORDER : JANUARY 30, 2018 O R D E R PER SHRI P.M. JAGTAP, ACCOUNTANT MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. PRINCIPAL COMMISSIONER OF INCOME TAX-9, KOLKATA DAT ED 31.03.2016 PASSED UNDER SECTION 263 OF THE INCOME TAX ACT, 196 1. 2. THIS APPEAL FILED BY THE ASSESSEE WAS EARLIER DI SMISSED BY THE TRIBUNAL VIDE ITS ORDER DATED 04.08.2016 FOR NON-PR OSECUTION AS THERE WAS NO SATISFACTORY COMPLIANCE ON THE PART OF THE A SSESSEE TO THE NOTICES ISSUED BY THE TRIBUNAL FIXING THE SAID APPEAL FOR H EARING FROM TIME TO TIME. THEREAFTER THE ASSESSEE MOVED A MISCELLANEOUS APPLICATION SEEKING RE-CALL OF THE SAID ORDER AND ALLOWING THE SAME, TH E TRIBUNAL VIDE ITS ORDER DATED 01.12.2017 PASSED IN M.A. NO. 132/KOL/2 016 RECALLED THE EX- PARTE ORDER DATED 04.08.2016. BY THE SAID ORDER, THE TRI BUNAL ALSO 2 ITA NO. 1226/KOL/2016 ASSESSMENT YEAR: 2011-2012 DIRECTED THE REGISTRY TO FIX THE APPEAL OF THE ASSE SSEE FOR HEARING AFRESH BEFORE THE REGULAR BENCH IN DUE COURSE. ACCORDINGLY THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 30.01.2018 AND TH E NOTICE OF THE SAID HEARING WAS SENT TO THE ASSESSEE AT THE ADDRESS GIV EN IN THE APPEAL MEMO BY REGISTERED POST. ON 30.01.2018, I.E. TODAY, NONE , HOWEVER, HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICAT ION SEEKING ADJOURNMENT HAS BEEN FILED. KEEPING IN VIEW THIS NO N-COMPLIANT ATTITUDE OF THE ASSESSEE, WE TREAT THIS APPEAL AS UNADMITTED AND DISMISS THE SAME FOR NON-PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH DAY OF JANUARY, 2018. SD/- SD/- (A.T. VARKEY) (P.M. J AGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 30 TH DAY OF JANUARY, 2018 COPIES TO : (1) M/S. SAVOURITES, 249A, JODHPUR PARK, KOLKATA-700 068 2) PRINCIPAL COMMISSIONER OF INCOME TAX-9, KOLKATA, AAYAKAR BHAVAN DAKSHIN, 2, GARIAHAT ROAD SOUTH, KOLKATA-700 068 (3) PRINCIPAL CIT-9, KOLKATA, (4) THE DEPARTMENTAL REPRESENTATIVE (5) GUARD FILE TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO, INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.