Atul Kumar Dalmia, Kolkata V. ITO, WD-33(3), KOLKATA, Kolkata

ITA 1775/KOL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 92038 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2015
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 10-09-2014
• Court: TRIBUNAL
• Department Lawyers: NILOY BARAN SOM JCITLD
• Assessee Lawyers: K M ROY FCA LD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, KOLKATA [BEFORE HON BLE SHRI MAHAVIR SINGH, JM & HON BLE SHRI B.P.JAIN , AM ] I.T.A NO . 1775 /KOL /201 4 A.Y 2006 - 07 ATUL KUMAR DALMIA VS. I.T.O WARD 33(3), KOLKA TA PAN: ACSPD 2045G ( APPELLANT) ( RESPONDENT ) FOR THE APPELLANT: S HRI K. M. ROY, FCA, LD.AR FOR THE RESPONDENT : SHRI NILOY BARAN SOM, JCIT/LD.DR DATE OF HEARING: 29 - 06 - 2015 DATE OF PR ONOUNCEMENT: 29 - 06 - 2015 ORDER SHRI B.P.JAIN:AM TH IS APPEAL OF THE ASSESSEE ARISE S FROM THE DIFFERENT ORDER OF THE LD. CIT(A), X IX, KOLKATA DATED 2 1 - 03 - 201 3 FOR THE ASSESSMENT YEAR 2006 - 07 . 2. SHRI K.M ROY, FCA, THE LD. COUNSEL FOR THE ASSE SSEE AT THE OUTSET ARGUED BEFORE US THAT HE DOES NOT WANT TO PRESS THE APPEAL FILED BY THE ASSESSEE. THE LD.DR DID NOT OBJECT TO THIS PROPOSITION . 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE FACTS OF THE PRESENT CASE. THE LD. COUNSEL FOR THE ASE SSEE DID NOT PRESS THE APPEAL FILED BY THE ASSESSEE AND ALSO THE APPEAL FILED BY THE ASSESSEE IS TIME BARRED BY 457 DAYS AND NO SUFFICIENT CAUSE HAS BEEN ESTABLISHED BY THE ASSESSEE. ACCORDINGLY, FOR THE REASONS MENTIONED HEREINABOVE THE AP PEAL OF THE ASSESSEE IS DISMISSED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 29 - 06 - 2015 SD/ - SD/ - ( MAHAVIR SINGH ) ( B.P.JAIN ) JUDICIAL MEMBER A CC OUNTANT MEMBER DATED : 29 - 06 - 2015 2 ITA NO . 1775/KOL/2014 - C - BPJ( AM) ATUL KUMAR DALMIA **PRADIP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT - SHRI ATUL KUMAR DALMIA 19A, J.L NEHRU ROAD, KOL - 87. 2 RESPONDENT I T O W 3 3( 3 ), 10B, MIDDLETON ROW, KOL - 73. 3 . THE CIT(A) CONCERNED 4. 5. THE CIT CONCERNED THE D.R 6. GUARD FILE TRUE COPY, BY ORDER ASSTT. REGISTRAR