Vardhman Solvent Extraction Industries Ltd., Indore V. ITO, Ward - 10(4), Kolkata, Kolkata

ITA 1472/KOL/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 5495 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-12-2010
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 19-07-2010
• Court: TRIBUNAL
• Department Lawyers: S C JAIN

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH B, KOLKATA () BEFORE . . . . . . . . , ,, , SHRI B.R.MITTAL, JUDICIAL MEMBER. /AND . .. .!' !'!' !'. .. . , #$ SHRI C.D. RAO, ACCOUNTANT MEMBER % % % % / ITA NO. 1472/KOL/2010 &'( )*/ ASST. YEAR : 2004-05 (,- / APPELLANT ) VARDHMAN SOLVENT EXTRACTION INDUSTRIES LTD. (PAN: AAACV 8630L) - ' - - VERSUS - (/0,-/ RESPONDENT ) ITO, WARD-10(4), KOLKATA ,- 1 2 #/ FOR THE APPELLANT: NONE /0,- 1 2 #/ FOR THE RESPONDENT : / SHRI S.C.JAIN #3 / ORDER ( . .. .!' !'!' !'. .. . ) #$ PER SHRI C.D.RAO, A.M . THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 22.03.2010 OF C.I.T.(A)-XXXII, KOLKATA PERTAINING TO ASSESSMEN T YEAR 2004-05. 2. AT THE TIME OF HEARING, IT IS OBSERVED THAT T HE HEARING OF THE APPEAL WAS FIRST FIXED FOR HEARING ON 05.10.10 BUT ON THE DATE OF HEARING, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR WAS THERE ANY APPLICATION FOR ADJO URNMENT OF THE HEARING. THE HEARING OF THE CASE WAS ADJOURNED TO 08/12/2010. BUT AT THE TI ME OF HEARING ON 08/12/2010 ALSO, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT OF THE APPEAL, WAS FILED ON BEHALF OF T HE ASSESSEE. 3. UNDER THE ABOVE CIRCUMSTANCES, IT IS INFERRED T HAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. WHILE TAKING THIS VIEW, WE DERIVE SUPPORT FROM THE DECISIONS OF HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ES TATE OF LATE TUKOJIRAO HOLKAR VS. C.W.T. [223 I.T.R. 480] AND I.T.A.T., DELHI BENCH I N THE CASE OF C.I.T. VS. MULTIPLAN 2 INDIA LTD. [38 I.T.D. 320]. RESPECTFULLY FOLLOWING THE ABOVE DECISIONS, WE DISMISS THE ASSESSEES APPEAL FOR WANT OF PROSECUTION. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. 4 #3 5 6' 7 48 ORDER IS PRONOUNCED IN THE OPEN COURT ON 08/12/2010 . SD/- SD/- . . . . . . . . , ,, , B.R.MITTAL, JUDICIAL MEMBER . .. .!' !'!' !'. .. . , #$ C.D. RAO, ACCOUNTANT MEMBER ( (( ('$ '$ '$ '$) )) ) DATE: 08.12.2010 MST(SR.P.S.) #3 1 /&&9 :#9);- COPY OF THE ORDER FORWARDED TO: 1. VARDHMAN SOLVENT EXTRACTION INDUSTRIES LTD., 2 ITO, WARD-10(4), KOLKATA 3. THE CIT, 4. THE CIT(A), 5. DR, KOLKATA BENCHES, KOLKATA 09 /&/ TRUE COPY, #3'6/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES