Mangalkamna commodeal Pvt. Ltd., Kolkata V. ITO, Ward-7(1), Kolkata, Kolkata

ITA 1823/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0474 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 10-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KAPAIL MONDAL LD

Judgement Text

1 ITA NO . 1823/KOL/2017 MANGALKAMNA COMMODEAL PVT. LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, KOLKATA BEFORE: SHRI M. BALAGANESH , ACCOUNTANT MEMBER , AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO . 1823/ K OL/2017 A.Y 20 12 - 13 MANGALKAMNA COMMODEAL VS. INCOME TAX OFFICER PVT. LIMITED WARD 7(1), KOLKATA PAN:A AGCM 8439C (APPELLANT) (RESPONDENT) APPEARANCES BY : NONE APPEARED FOR THE ASSESSEE S HRI KAPAIL MONDAL, LD. SR. DR D ATE OF HEARING : 1 3 - 09 - 2018 DATE OF PRONOUNCEMENT : 1 3 - 09 - 2018 O R D E R SHRI S.S. VISWANETHRA RAVI, JM : - T HE ABOVE APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER DT. 15 - 03 - 2017 OF THE LEARNED COMMISSIONER OF INCOME - TAX (AP PEALS), 3 , KOLKATA FOR THE A.Y 2012 - 13. 2. T HE ASSESSE E FILED THIS APPEAL WITH A DELAY OF 69 DAYS, F OR WHICH, FILED CONDONATION PETITION. C ONSIDERING THE SAME AND AFTER HEARING THE LD.DR, WE CONDONE THE DELAY OF 69 DAYS AND PROCEED TO HEAR THE APPE AL EX PARTE. ON PERUSAL OF RECORD, WE FIND THAT , THE APPEAL OF THE ASSESSE E WAS FIXED FOR HEARING ON 02 - 08 - 2018 AND INTIMATED TO THE ASSESSEE BY ISSUING NOTICE DT.29 - 6 - 2018 BY RPAD . THE ASSESSE SOUGHT ADJOURNMENT 2 ITA NO . 1823/KOL/2017 MANGALKAMNA COMMODEAL PVT. LIMITED BY AN APPLICATION DT. 01 - 08 - 2018 AND WITH THE REQUEST OF ASSESSE E THE CASE STANDS ADJOURNED TO 13 - 09 - 2018. BUT, WHEN THE MATTER WAS CALLED FOR HEARING ON 13 - 09 - 2018, NEITHER ANY REPRESENTATIVE NOR ANY APPLICATION FILED SEEKING ADJOURNMENT. THEREFORE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTE D IN PROSECUTING ITS CASE S . IN VIEW OF THE ABOVE, FOLLOWING THE DECISIONS OF THE ITAT, DELHI BENCH IN THE CASE OF MULTIPLAN INDIA (P) LIMITED REPORTED IN 38 ITD 320(DEL) AND HONBLE M ADHYA P RADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT REPORTED IN (223 ITR 480(MP), WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 3 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 3 - 09 - 2018 SD/ - SD/ - M. BALAGANESH S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER J UDICIAL MEMBER DATED: 1 3 - 09 - 2018 1. THE APPELLANT/ ASSESSEE: M/S. MANGALKAMNA COMMODEAL PVT. LTD, GROUND FLOOR, 9/4 NANDA LAL ROY LANE, KOLKATA - 6. 2 . THE RESPONDENT/ DEPARTMENT : THE I.T.O, WARD 7(1), AAYKAR BH AVAN, KOLKATA - 69. 3. CIT 4. CIT(A) , 3 , KOLKATA 5. THE DEPARTMENTAL REPRESENTATIVE 6. GUARD FILE TRUE COPY BY ORDER SR.PS/H.O.O ITAT K OLKATA * PRADIP SPS COPY OF THE ORDER FORWARDED TO: -