Sri Uday Kedia, Howrah V. I.T.O. Ward-48(4), Kolkata, Kolkata

ITA 2081/KOL/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2738 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 9 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 31-10-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANU BISWA S CIT LD

Judgement Text

1 ITA NO . 2081/KOL/2016 & ITA NO. 2082/KOL/2016 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 . 2081 /KOL/201 6 A.Y 20 11 - 12 ITA NO . 2082/KOL/2016 A.Y 20 11 - 12 UDAY KEDIA VS. INCOME - TAX OFFICER PAN: AYVPK6563H WARD 48(4), KOLKATA (APPELLANT) (RESPONDENT) APPEARANCES BY : NONE APPEARED FOR THE ASSESSEE S MT. RANU BISWA S , ADDL. CIT, LD.DR DATE OF HEARING : 23 - 08 - 2018 DATE OF PRONOUNCEMENT : 2 9 - 0 8 - 2018 O R D E R SHRI S.S. VISWANETHRA RAVI, JM : - BOTH THE ABOVE APPEAL S FILED BY THE ASSESSEE ARE AGAINST THE SEPARATE ORDER S OF THE L EARNED COMMISSIONER OF INCOME - TAX (APPEALS), 14 , KOLKATA BOTH DATED 2 9 - 07 - 2016 FOR CONFIRMATION OF IMPOSITION OF PENALTIES OF RS. 44,530/ - EACH IMPOSED U/S. 271B/271(1) ( C ) OF THE ACT BY THE AO FOR THE ASSESSMENT YEAR 20 11 - 12 . 2. IT IS NOTICED THAT THE REGISTRY FIXED THE APPEAL S OF ASSESSEE FOR THE HEARING ON 01 - 03 - 2018 BY ISSUANCE OF NOTICE UNDER RP/AD. BUT ON SUCH DATE NONE APPEARED ON BEHAL F OF ASSESSE AND THE CASE WAS ADJOURNED TO 13 - 06 - 2018 , WHICH WAS ADJOURNED TO 18 - 07 - 2018 . ON 18 - 07 - 2018, THE LD. AR FILED PAPER BOOK , BUT, HOWEVER ON THE REQUEST OF 2 ITA NO . 2081/KOL/2016 & ITA NO. 2082/KOL/2016 LD.DR, THE CASE WAS ADJOURNED TO 23 - 08 - 2018 . ON THE SAID DATE I.E TODAY ON 23 - 08 - 2018 , NEITHER ANY ONE APPEARED NOR THERE WAS AN Y ADJOURNMENT APPLICATION FILED ON BEHALF OF ASSESSE E . IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS 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 EST ATE OF LATE TUKOJIRAO HOLKAR VS. CWT REPORTED IN (223 ITR 480(MP), WE DISMISS THE APPEAL S OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 3 . IN THE RESULT, THE APPEAL S FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 9 - 0 8 - 2018 SD/ - SD/ - M. BALAGANESH S.S.VISWANETHRA RAVI A CCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 9 - 0 8 - 2018 1. THE APPELLANT/ ASSESSEE: SHRI UDAY KEDIA 27 MATRUMAL LOHIA LANE, SALKIA, HOWRAH - 711106. 2 . THE RESPONDENT/ DEPARTMENT : THE I.T.O , WARD 48(4), 3 GOVT PLACE (WEST), KOLKATA - 700 001. 3. CIT 4. CIT(A) ,14, KOLKATA 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: -