M/s. Joy Bhawani Rice Mill, Paschim Medinipur V. ITO, Ward - 1(2), Midnapore, Midnapore

ITA 1604/KOL/2008

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 7964 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2010
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2004-2005
• Appeal Filed On: 18-08-2008
• Court: TRIBUNAL
• Department Lawyers: SANJAY BARA
• Assessee Lawyers: N O N E

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL 'C BENCH : KOLKATA (BEFORE HONBLE SMT. DIVA SINGH, J.M. AND HONBLE SRI B.C.MEENA, A.M.) I.T.A. NO. 1604/KOL/2008 ASSESSMENT YEAR : 2004-05 M/S JOY BHAWANI RICE MILL VS. INCOME TAX OFFICER, WARD 1(2), (PAN NO. AADFJ 7151 M) MIDNAPORE (APPELLANT) (RESPONDENT) APPELLANT BY : NO NE. RESPONDENT BY : SRI SANJAY BARA. O R D E R PER SHRI B.C.MEENA, A.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) DATED 01.05.2008 FOR THE ASSESSMENT YEAR 20 04-05. 2. THIS APPEAL WAS FIXED FOR HEARING VARIOUS TIMES, BUT THE SAME WAS REPEATEDLY ADJOURNED. THEREAFTER, THE NOTICE OF HE ARING FIXING THE CASE ON 30.3.2010 WAS SERVED ON THE ASSESSEE. NEITHER ANY BODY ATTENDED ON THE DATE OF HEARING NOR ANY ADJOURNMENT PETITION WAS F ILED BEFORE THE BENCH. THEREFORE, IT IS PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE MATTER BEFORE THE TRIBUNAL. HEARING THE LEARNE D D.R., CONSIDERING THE ARGUMENTS OF THE DEPARTMENTAL REPRESENTATIVE AND F OLLOWING THE DECISION OF THE INCOME TAX APPELLATE TRIBUNAL IN THE CASE OF CI T VS MULTIPLAN INDIA LTD. (38 ITD 320) AND THE JUDGMENT OF THE HONBLE MAD HYA PRADESH HIGH COURT REPORTED IN 223 ITR 480, WE DISMISS THE APPEAL F OR NON-PROSECUTION. 2 3. HOWEVER, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALLING THIS ORDER, IF PREVENTED BY SUFFICIEN T CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING. ORDER PRONOUNCED IN THE OPEN COURT ON 30.03.2010 SD/- SD/- (DIVA SINGH) (B.C.MEENA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 30.03.2010 COPY FORWARDED TO :- 1) ITO, WARD 1(2), MIDNAPORE. 2) M/S JOY BHAWANI RICE MILL, KANGALIGUNJ PATNA, A BASH, MIDNAPUR, DIST. PASCHIM MEDINIPUR, PIN 721101. 3) CIT(A), KOLKATA. 4) CIT, KOLKATA. 5) D.R., ITAT, KOLKATA. (TRUE COPY) BY OR DER ASSISTANT REGISTRAR BCD I.T.AT., KOLKATA.