Damanjit Singh Grewal, Kolkata V. A.C.I.T, Cir-3, Kolkata, Kolkata

ITA 1506/KOL/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5046 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 24-05-2013
• Court: TRIBUNAL
• Department Lawyers: SALLONG YADEN CI

Judgement Text

1 ITA NO. 1506/KOL/2013-A-AM M.P- SRI DAMANJIT SINGH GREWAL IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA BEFORE SRI N.V VASUDEVAN, JUDICIAL M EMBERS, AND SRI M.BALAGANESH, ACCOUNTANT MEMBER I.T. A NO. 1506/KOL/2013 A.Y 2009-10 DAMANJIT SINGH GREWAL VS. ASSTT. COMMISSIONE R OF PAN:ADUPG 1564E INCOME-TAX, CIR-3, KOLKATA ( APPELLANT ) ( RESPONDENT ) FOR THE APPELLANT /ASSESSEE : NONE APP EARED/ADJ. PETITION NOT FILED FOR THE RESPONDENT/DEPARTMENT : SHRI SALLONG YADEN, ADDL.CIT, LD.SR.DR DATE OF HEARING : 08-03-2016 DATE OF PRONOUNCEMENT: 08-03-2016 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), I, KOLKATA IN APPEAL NO. 916/CIT(A)-A/C- 3/11-12 DATED 18-03-2013 FOR THE ASSESSMENT YEAR 2009-10. 2. THE CASE WAS POSTED FOR HEARING ON 08-03-2016. NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT PETITION WAS FI LED. IT IS FOUND THAT THE NOTICE OF HEARING ON 08-03-2016 COULD NOT BE SERVED UPON THE ASSESSEE ON THE ADDRESS MENTIONED IN FORM NO.36 BY THE ASSESSEE. THE POSTA L AUTHORITIES HAD RETURNED THE NOTICE UNSERVED WITH THE REMARK NOT KNOWN. IT IS THE DUTY OF THE ASSESSEE TO MENTION THE CORRECT ADDRESS IN FORM NO. 36 FOR OFFI CIAL CORRESPONDENCES WITH REGARD TO SMOOTH CONDUCT OF THE APPEAL PROCEEDINGS INITIATED AT HIS INSTANCE. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROS ECUTING HIS CASE. IN VIEW OF THE 2 ITA NO. 1506/KOL/2013-A-AM M.P- SRI DAMANJIT SINGH GREWAL ABOVE, FOLLOWING THE DECISIONS OF THE ITAT, DELH I BENCH IN THE CASE OF MULTIPLAN INDIA (P) LIMITED REPORTED IN 38 ITD 320(DEL) AND H ONBLE M.P HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT REP ORTED IN (223 ITR 480(MP), WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DIS MISSED. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT 08-03 -2016 SD/- ( ( N.V. VASUDEVAN, JUDICIAL MEMBER) SD/- ( M. BALAGANESH, ACCOUNTANT MEMBER). DATE: 08-03-2016 COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT ) : SHRI DAMANJIT SINGH GREWAL 11 DECRES LANE, KOL- 69. 2 RESPONDENT ) : ASSTT. COMMISSIONER OF INCOME-TAX, CIR-3 3/2 ESPLANADE (E), DWARIKA HOUSE, KOL-69. 3 . 4. THE CIT, THE CIT(A)- 5 . DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASST. REGISTRAR , ITAT, KOLKATA BENCHES, KOLKATA *PP SR.PS