Stone India Ltd., Kolkata V. DCIT, CIR-1, KOLKATA, Kolkata

ITA 1237/KOL/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1139 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 12-06-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 30-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANAND R BISWASCIT LD
• Keywords: Non compliance

Judgement Text

1 ITA NO. 1237/KOL/2014 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, KOLKATA BEFORE: SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO. 1237/KOL/2014 A.Y 2009-10 M/S. STONE INDIA LTD. VS. DY. COMMISSIONER OF PAN:AAECS 4155K INCOME-TAX, CIRCLE-1 KOLKATA (APPELLANT) (RESPONDENT) APPEARANCES BY : NONE APPEARED FOR THE ASSESSEE SHRI ANAND R. BISWAS,CIT, LD. SR.DR DATE OF HEARING : 07-11-2017 DATE OF PRONOUNCEMENT : 07-11-2017 O R D E R SHRI S.S. VISWANETHRA RAVI, JM :- THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE OR DER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS), KOLKA TA-1, KOLKATA DATED 26/03/2014 FOR THE ASSESSMENT YEAR 2009-10. 2. ON PERUSAL OF ORDER SHEETS, IT IS NOTICED THAT T HE ASSESSEE SOUGHT ADJOURNMENTS FROM TIME TO TIME. ON 7-9-2016 THIS TR IBUNAL DIRECTED THE ASSESSEE TO REMOVE DEFECT IN FILING THE SAID APPEAL . FOR NON COMPLIANCE OF SAID DIRECTION, THIS TRIBUNAL HAS GIVEN LAST OPP ORTUNITY TO REMOVE THE DEFECT ON THE CONDITION THAT ASSESSEE SHALL PAY RS. 2000/- TOWARDS COSTS TO PRIME MINISTERS RELIEF FUND ON 17-11-2016. TILL NOW, THE ASSESSEE DID NOT COMPLY WITH THE DIRECTION OF THE TRIBUNAL, BUT, HOWEVER, ON REQUEST OF LD.AR ON 26-07-2017, THE APPEAL WAS ADJ OURNED FOR 2 ITA NO. 1237/KOL/2014 COMPLIANCE OF EARLIER DIRECTION AS A LAST OPPORTUNI TY TO 23-08-2017. THE APPEAL WAS ADJOURNED FROM TIME TO TIME TILL TODAY I.E. 07-11-2017. ON SUCH DATE (07-11-2017), WHEN THE MATTER CALLED, WE FIND NO REPRESENTATION ON BEHALF OF ASSESSEE NOR FILED ANY APPLICATION SEEKING ADJOURNMENT. IT APPEARS THAT THE ASSESSEE IS NOT I NTERESTED IN PROSECUTING ITS CASE. IN VIEW OF THE ABOVE, FOLLOWI NG THE DECISIONS OF THE ITAT, DELHI BENCH IN THE CASE OF MULTIPLAN IN DIA (P) LIMITED REPORTED IN 38 ITD 320(DEL) AND HONBLE MADHYA PRAD ESH 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. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 07-11 -2017. SD/- SD/- P.M. JAGTAP S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 07-11-2017 1. THE APPELLANT/ASSESSEE: M/S. STONE INDIA LIMITE D 16 TARATOLA ROAD, KOLKATA - 88. 2 . THE RESPONDENT/ DEPARTMENT : THE DCIT, CIR - 1, AAYKAR BHAVAN, KOLKATA - 69. 3. CIT 4. CIT(A) 5. THE DEPARTMENTAL REPRESENTATIVE 6. GUARD FILE TRUE COPY BY ORDER SR.PS/H.O.O ITAT KOLKATA * PRADIP SPS COPY OF THE ORDER FORWARDED TO: -