Subir Kumar Roy, Kolkata V. ITO, Ward-55(1), Kolkata, Kolkata

ITA 2026/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1643 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 13-06-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 20-10-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE CIT LD

Judgement Text

1 ITA NOS. 2026 & 2027/KOL/16-MP IN THE INCOME TAX APPELLATE TRIBUNAL, D BENCH, K OLKATA BEFORE: SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA NOS. 2026 & 2027/KOL/2016 A.YS 2010-11 & 2011-12 SUBIR KUMAR ROY VS. I.T.O WARD 55(1) PAN: AFPPRO 232M KOLKATA (APPELLANT) (RESPONDENT) APPEARANCES BY : NONE APPEARED FOR THE ASSESSEE SHRI ARINDAM BHATTACHARJEE, ADDL. CIT, LD.SR.DR FOR THE REVENUE DATE OF HEARING : 23-08-2017 DATE OF PRONOUNCEMENT : 23-08-2017 O R D E R SHRI S.S. VISWANETHRA RAVI, JM :- BOTH THE ABOVE APPEALS FILED BY THE ASSESSEE ARE AGAINST THE SEPARATE ORDERS OF THE LEARNED COMMISSIONER OF INCO ME-TAX (APPEALS), 6, KOLKATAI DATED 05-05-2016 AND 06-05-2016 FOR THE ASSESSMENT YEARS 2010-11 & 2011-12. 2. IT IS FURTHER OBSERVED THAT THREE NOTICES DT. 1 9-12-2016, 14-02- 2017 AND 19-05-2017 WERE ISSUED TO ASSESSEE FOR APP EARANCE BEFORE THE BENCH TO PROSECUTE HIS CASES, BUT THERE WERE NO PROPER REPRESENTATIONS BY THE ASSESSEE. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS CASE(S). IN VIEW OF T HE 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 MAD HYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA R VS. CWT REPORTED IN 2 ITA NOS. 2026 & 2027/KOL/16-MP (223 ITR 480(MP), WE DISMISS THE APPEAL OF THE ASS ESSEE IN LIMINE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23-08- 2017. SD/- SD/- ARJUN LAL SAINI S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23-08--2017 1. THE APPELLANT/ ASSESSEE: SHRI SUBIR KUMAR ROY 284 DIAMOND HABOUR ROAD, BEHALA, KOLKATA - 34. 2 . THE RESPONDENT/DEPARTMENT: THE ITO, W 55(1), 54/1 RAFI AHMED KIDWAI ROAD, KOLKATA-16. 3. CIT 4. CIT(A) 5. THE DEPARTMENTAL REPRESENTATIVE 6. GUARD FILE TRUE COPY BY ORDER SR.PS/H.O.O ITAT KOLKATA * PRADIP SPS COPY OF THE ORDER FORWARDED TO:-