M/s. Claridge Commercial (P)Ltd, Kolkata V. ITO, Ward-12(2), Kolkata, Kolkata

ITA 1346/KOL/2012

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4991 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-04-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 18-04-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 18-09-2012
• Court: TRIBUNAL
• Department Lawyers: PINAKI MUKHERJEE

Judgement Text

1 ITA NO. 1346/KOL/2012-C-AM M.P-M/S. CLARIDGE COMMERCIAL P.LTD IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA BEFORE SRI N.V VASUDEVAN, JUDICIAL M EMBERS, AND SRI M.BALAGANESH, ACCOUNTANT MEMBER I.T. A NO. 1346/KOL/2012 A.Y 2005-06 M/S. CLARIDGE COMMERCIAL VS. THE I.T.O WARD 12(2) , KOLKATA PVT. LTD PAN: AACCC1501B ( APPELLANT ) ( RESPONDENT ) FOR THE APPELLANT /ASSESSEE : NONE APPEARED/ADJ. PETITION NOT FILED FOR THE RESPONDENT/DEPARTMENT : SHRI PINAKI MUKHERJEE, JCIT, LD.SR.DR DATE OF HEARING : 18-04-2016 DATE OF PRONOUNCEMENT: 18-04-2016 ORDER SHRI SRI M.BALAGANESH, AM: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST ORD ER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS), XII, KOLKATA IN APPEAL NO. 458/XII/12(2)/2007-08 DATED 09-07-2012 FOR THE ASSESSMENT YEAR 2005-06. 2. ON PREVIOUS HEARING THE LD. COUNSEL FOR THE ASSE SSEE HAD INFORMED THAT SHRI TAPAN CHAKRABORTY, ADVOCATE, FROM WHOM THE ASSESSEE HAD RECEIVED THE BRIEF EXPIRED AND ACCORDINGLY, SOUGHT TIME IN ORDER TO O BTAIN THE DETAILS ABOUT THE CASE AND BASED ON THIS WRITTEN REQUEST, THE CASE WAS AD JOURNED TO 18/04/2016. BUT ON 18-04-2016, WHEN THE CASE WAS CALLED FOR HEARING, N ONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT PETITION WAS FILED. IT ASSUMES THAT THE ASSESSEE IS 2 ITA NO. 1346/KOL/2012-C-AM M.P-M/S. CLARIDGE COMMERCIAL P.LTD NOT INTERESTED IN PROSECUTING HIS CASE. IN VIEW OF THE ABOVE, FOLLOWING THE DECISIONS OF THE ITAT, DELHI BENCH IN THE CASE OF MULTIPLAN INDIA (P) LIMITED REPORTED IN 38 ITD 320(DEL) AND HONBLE M.P HIGH CO URT 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 PROSEC UTION. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DIS MISSED. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT 18-04 -2016 SD/- ( ( N.V. VASUDEVAN, JUDICIAL MEMBER) SD/- ( M. BALAGANESH, ACCOUNTANT MEMBER). DATE: 18-04-2016 COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT ) : M/S. CLARIDGE COMMERCIAL PVT. LTD ROOM NO.6, 5 TH FL, 25A HINDUSTAN PARK, KOLKATA-26. 2 RESPONDENT ) : INCOME TAX OFFICER, WARD 12(2), AAYKAR BHAVAN, P -7 CHOWRINGHEE SQUARE, KOL-69. 3 . THE CIT, 4. THE CIT(A)- 5 . DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASST. REGISTRAR , ITAT, KOLKATA BENCHES, KOLKATA *PP SR.PS