Arunabha Dhar, Kolkata V. ITO, Ward - 27(4), Kolkata, Kolkata

ITA 1668/KOL/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 9220 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 24-08-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B R PURAKAYASTHA
• Keywords: Reasonable cause

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [ () , , . .. . ! ! ! !. .. . , ,, , '# ] ]] ] [BEFORE HONBLE SRI MAHAVIR SINGH, JM & HONBLE S RI C. D. RAO, AM] % / I.T.A NO. 1668/KOL/2010 &' ()/ ASSESSMENT YEAR : 2006-07 ARUNABHA DHAR -VS.- INCOME TAX OFFICER/WARD- 27(4) KOLKATA [PAN : ADEPD 5207 F] KOLKATA. [ +, /APPELLANT ] [ -.+,/ RESPONDENT ] +, / FOR THE APPELLANT : NONE -.+, / FOR THE RESPONDENT : SHRI B.R. PURAKAYASTH A, SR. D.R. '/ /ORDER . .. . ! ! ! !. .. . , ,, , '# PER C. D. RAO, A. M. THE ASSESSEE HAS FILED THIS APPEAL FOR ASSESSMENT YEAR 2006-07 AGAINST THE ORDER OF LD. CIT(A)-XIV, KOLKATA DATED 18.03.2010. 2. THE APPEAL FILED BY THE ASSESSEE IS TIME BARRED BY 7 DAYS. THE ASSESSEE HAS FILED APPLICATION DATED 23.08.2010 PRAYING TO CONDONE DEL AY. THE LD. DEPARTMENTAL REPRESENTATIVE HAS NOT OBJECTED TO THE PRAYER OF THE ASSESSEE. AFT ER HEARING BOTH THE PARTIES AND CONSIDERING THE CONTENTS OF THE APPLICATION, WE ARE OF THE CONS IDERED VIEW THAT THERE IS A REASONABLE CAUSE FOR DELAY IN FILING APPEAL. HENCE, WE CONDONE THE D ELAY AND CONSIDER THE APPEAL. 3. THIS APPEAL CAME FOR HEARING ON 14.10.2010 FOR T HE FIRST TIME AND ADJOURNED AT THE REQUEST OF THE ASSESSEE AND SUBSEQUENTLY ON 28.12.2 010 AND FINALLY FOR 21.03.2011. THE NOTICE WAS RECEIVED BY THE ASSESSEE BUT DID NOT ATTEND THE HEARING DESPITE SERVICE OF NOTICE. NO ITA NO. 1668/KOL/20 10 2 ADJOURNMENT PETITION WAS MOVED. IT MEANS THAT ASSES SEE IS NOT INTERESTED TO PROSECUTE THE APPEAL. 3. CONSIDERING THE FACTS AND KEEPING IN MIND THE DE CISION IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320, WE DISMISS THE APPEAL AS ASSESSEE NOT INTERESTED. 4. HOWEVER, THE ASSESSEE SHALL BE AT LIBERTY TO APP ROACH THE TRIBUNAL FOR RECALLING THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NON-APP EARANCE ON THE DATE OF HEARING. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED FOR NON-PROSECUTION. '/ #0' 1 0& 2 3 !# ORDER PRONOUNCED IN THE COURT ON 21. 03. 2011. SD/- SD/- [ , ] [ . .. . ! ! ! !. .. . , ,, , '# ] [ MAHAVIR SINGH ] [ C. D. RAO ] JUDICIAL MEMBER ACCOUNTANT MEMBER (!#) DATED : 21. 03. 2011. [KKC 45 &67 8 /SR.PS] '/ 9 -: ;':(/ COPY OF THE ORDER FORWARDED TO: 1. +, /APPELLANT- ARUNABHA DHAR, A 4/1/2, CALCUTTA GREE NS, 1050/2, SURVEY PARK, KOLKATA-700 075. 2 -.+, / RESPONDENT : INCOME TAX OFFICER/WARD-27(4), BAMBO OVILLA, 169, A.J.C. BOSE ROAD, KOLKATA-700 014. 3. /&/ THE CIT, 4. /& ()/ THE CIT(A), KOLKATA. 5. A2 -&/ DR, KOLKATA BENCHES, KOLKATA [.: -/ TRUE COPY ] '/&0/ BY ORDER , 7 /ASSTT REGISTRAR