M/s Engel India Machines & Tools (1987) Ltd (Now Known as M/S - EMT Megtherm Pvt Ltd), Kolkata V. D.C.I.T Cir - 2,kolkata, Kolkata

ITA 1783/KOL/2013

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4549 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 3 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 15-09-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 06-06-2013
• Court: TRIBUNAL
• Department Lawyers: ANUP CHATTERJEE
• Assessee Lawyers: N O N E
• Section: 143(3)

Judgement Text

1 ITA NO. 1783/KOL/2013 ENGEL INDIA MACHINES & TOOLS., AY 2007-08 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA [BEFORE SHRI WASEEM AHMED, AM & SHRI K. NARASIMHA CHARY, JM] I.T.A NO. 1783/KOL/2013 ASSESSMENT YEAR: 2007-08 M/S. ENGEL INDIA MACHINES & TOOLS-(1987) VS. DEPUT Y COMMISSIONER OF INCOME-TAX LTD. (NOW KNOWN AS EMT MEGATHEM CIRCLE-2, KOLKATA . PVT. LTD.) (PAN: AAACE6510C) ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 15.09.2016 DATE OF PRONOUNCEMENT: 15.09.2016 FOR THE APPELLANT: N O N E FOR THE RESPONDENT: SHRI ANUP CHATTERJEE, JCIT , SR. DR ORDER PER SHRI K. NARASIMHA CHARY, JM: THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-XX, KOLKATA VIDE APPEAL NO. 102/CIT(A)-XX/CIRCLE-2/2011-12/KOL DATED 27.02. 2013. ASSESSMENT WAS FRAMED BY DCIT, CIRCLE-2, KOLKATA U/S. 143(3) OF THE INCOME T AX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR AY 2007-08 VIDE HIS ORDER DATED 30.1 2.2009. 2. NONE APPEARED FOR AND ON BEHALF OF ASSESSEE AT THE TIME OF HEARING OF THIS APPEAL. AT THE OUTSET, IT IS NOTICED THAT THIS APPEAL WAS ADJO URNED EARLIER ON MANY OCCASIONS AT THE BEHEST OF THE ASSESSEE. THE LAST ADJOURNMENT WAS GI VEN ON 28.07.2016 FIXING THE HEARING ON 15.09.2016. TODAY, I.E. ON 15.09.2016 ALSO NONE AP PEARED ON BEHALF OF ASSESSEE. THIS BEING APPEAL FILED IN 2013, IT SEEMS THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL AS NONE IS PRESENT BEFORE US AT THE TIME OF HEARING . HENCE, THE APPEAL OF ASSESSEE IS DISMISSED FOR NON-PROSECUTION APPLYING THE DECISION OF HONBLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISS ED. 4. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (WASEEM AHMED) (K. NARASIMHA CHARY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 15 TH SEPTEMBER, 2016 JD.(SR.P.S.) 2 ITA NO. 1783/KOL/2013 ENGEL INDIA MACHINES & TOOLS., AY 2007-08 COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT M/S. ENGEL INDIA MACHINES & TOOLS-(1987 ) LTD. (NOW KNOWN AS EMT MEGATHEM PVT. LTD.), NO.1, TARATOLA RO AD, BRACE BRIDGE, KOLKATA-700 088. 2 RESPONDENT DCIT, CIRCLE-2, KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .