Md Salahuddin Mullick, Kolkata V. I.T.O Wd - 32(2),kolkata, Kolkata

ITA 1776/KOL/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4903 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 06-06-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C KOLKATA BEFORE SHRI N.V.VASUSDEVAN, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 1776 / KOL / 2013 ASSESSMENT YEAR :2009-10 MD. SALAHUDDIIN MULLICK 52/B, TALTALA LANE, KOLKATA-700 016 [ PAN NO. AFUPM 5018 D ] V/S . INCOME TAX OFFICER, WARD-32(2) 10-B, MIDDLETON ROW, 2 ND FLOOR, KOLKATA-700 071 /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI SALLONG YADEN, ADDL-CIT-DR /DATE OF HEARING 21-03-2016 /DATE OF PRONOUNCEMENT 21-03-2016 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER OF C OMMISSIONER OF INCOME TAX (APPEALS)-XIX, KOLKATA DATED 15.02.2013. ASSESSMENT WAS FRAMED BY ITO WARD-32(2), KOLKATA U/S 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) VIDE HIS ORD ER DATED 30.12.2011 FOR ASSESSMENT YEAR 2009-10. 2. AT THE TIME OF HEARING NEITHER APPEARED NOR FILE D ANY ADJOURNMENT APPLICATION ON BEHALF OF ASSESSEE THOUGH NOTICE OF HEARING SENT TO ASSESSEE THROUGH RPAD. HENCE, IT APPEARS THAT THE ASSESSEE I S NOT INTERESTED IN PROSECUTING THE APPEAL. IN VIEW OF THE DECISIONS I N THE CASE OF CIT VS. ITA NO.1776/KOL/2013 A.Y. 200 9-10 MD. SALAHUDDIN MULLICK V. ITO WD-3 2(2), KOL. PA GE 2 MULTIPLAN (I) LTD., REPORTED IN 38 ITD 320 (DEL.), HONBLE MP HIGH COURT IN THE CASE OF ESTATE OF LATE TUKJIRAO HOLKAR VS. CWT 223 ITR 480 AND HONBLE PUNJAB AND HARYANA HIGH COURT IN THE CASE OF NEW DI WAN OIL MILLS VS. CIT 296 ITR 495 (P & H) AND THE HONBLE SUPRME COURT IN THE CASE OF CIT VS. B.N.BHATTACHARJEE & ANOTHER 296 ITR 495 (SC), LAYIN G DOWN PROPOSITION THAT A LITIGANT HAS NOT ONLY TO FILE AN APPEAL BUT HAS TO PROSECUTE THE SAME DILIGENTLY AND ON FAILURE TO SO PROSECUTE THE APPEAL CAN BE DI SMISSED FOR NON PROSECUTION, WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 3. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED IN LIMINI . ORDER PRONOUNCED IN THE OPEN COURT 21/ 03/2016 SD/- SD/- (N.V.VASUDEVAN) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP !- 21 / 03 /201 6 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-MD. SALAHUDDIN MULLICK, 52/B, TALTALA LA NE, KOLKATA-700 016 2. /RESPONDENT- ITO WARD-32(2), 10-B, MIDDLETON ROW, 2 ND FLOOR KOLKATA-71 3. ) *+ , , - / CONCERNED CIT KOLKATA 4. , , -- / CIT (A) KOLKATA 5. 012 33*+, , *+ , / DR, ITAT, KOLKATA 6. 267 89 / GUARD FILE. BY ORDER/ , , /TRUE COPY/ / , *+ ,