Smt Soma Saha, Kolkata V. I.T.O Ward-51(3)/Kolkata, Kolkata

ITA 1608/KOL/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100040 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 06-11-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMITAVA BHATTACHARYYA JCITSRDR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A KOLKATA BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 1608 / KOL / 2012 ASSESSMENT YEAR :2008-09 SMT. SOMA SAHA 53, RAILWAY PARK, ISWAR CHATTERJEE ROAD, SODEPUR, KOLKATA 700 110 [ PAN NO.AZQPS0735 B ] V/S . INCOME TAX OFFICER, WARD- 51(3)/KOLKATA 54/1 RAFI AHMED KIDWAI ROAD, KOLKATA -16 /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI AMITAVA BHATTACHARYYA, JCIT-SR-DR /DATE OF HEARING 27-10-2015 /DATE OF PRONOUNCEMENT 06-11-2015 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE ARISES FROM THE ORDER OF THE LD.CIT(APPEA;LS), XI, KOLKATA, DATED 31.08.2012 FOR THE ASSESSMENT YEAR 2008-09. 2. THE APPEAL WAS FIXED FOR HEARING ON 11.4.2013. AT THE REQUEST OF THE ASSESSEE THE HEARING WAS ADJOURNED TO 20.8.2013. O N 20.8.2013 NONE APPEARED FOR THE ASSESSEE AND THE CASE WAS ADJOURNE D TO 28.7.2015. TODAY ITA NO.1608/KOL/2012 A.Y. 2008-09 SMT. SOMA SAHA V. ITO WD-51(3), KOL. PAGE 2 WHEN THE CASE IS CALLED FOR HEARING NEITHER THE ASS ESSEE NOR ANY AR APPEARED ON HIS BEHALF. 3. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. IN VIEW OF THE DECISIONS IN THE CASE OF CI T VS. MULTIPLAN (I) LTD., REPORTED IN 38 ITD 320 (DEL.), HONBLE MP HIGH COUR T IN THE CASE OF ESTATE OF LATE TUKJIRAO HOLKAR VS. CWT 223 ITR 480 AND HONBL E PUNJAB AND HARYANA HIGH COURT IN THE CASE OF NEW DIWAN OIL MILLS VS. C IT 296 ITR 495 (P & H) AND THE HONBLE SUPRME COURT IN THE CASE OF CIT VS. B.N.BHATTACHARJEE & ANOTHER 296 ITR 495 (SC), LAYING DOWN PROPOSITION T HAT A LITIGANT HAS NOT ONLY TO FILE AN APPEAL BUT HAS TO PROSECUTE THE SAME DI LIGENTLY AND ON FAILURE TO SO PROSECUTE THE APPEAL CAN BE DISMISSED FOR NON PROSE CUTION, WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSEC UTION. 4. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED IN LI MINE. ORDER PRONOUNCED IN THE OPEN COURT 06/ 11/2015 SD/- SD/- (MAHAVIR SINGH) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP !- 06 /1 1 /2015 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SMT. SOMA SAHA, 53, RAILWAY PARK, ISWAR CHATTERJEE ROAD, SODEPUR, KOLKAT A 700 110 2. /RESPONDENT-ITO, WARD-51(3), 54/1, RAFI AHMED KIDWA I RD, KOLKATA -16 3. * +, - - . / CONCERNED CIT KOLKATA 4. - - .- / CIT (A) KOLKATA 5. 012 33+,, - +, , / DR, ITAT, KOLKATA 6. 267 89 / GUARD FILE. BY ORDER/ - , /TRUE COPY/ / - +, ,