Tushar Kanti Banerjee, Burdwan V. ITO, Wd-1(2)/ASN, Asansol

ITA 2093/KOL/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6209 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 01-11-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A BHATTACHARJEE CIT LD

Judgement Text

1 ITA NO.2093/KOL/2016 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, KOLKATA BEFORE: SHRI P.M. JAGTAP, ACCOUNTANT MEMBER, AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.2093/KOL/2016 A.Y 2008-09 TUSHAR KANTI BANERJEE VS. I.T.O. WARD 1(2) PAN: AHSPB1846N (APPELLANT) (R ESPONDENT) APPEARANCES BY : NONE APPEARED FOR THE ASSESSEE SHRI A. BHATTACHARJEE, ADDL. CIT, LD.DR DATE OF HEARING : 09-05-2018 DATE OF PRONOUNCEMENT : 04-07-2018 O R D E R SHRI S.S. VISWANETHRA RAVI, JM :- THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE OR DER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS), ASANS OL DATED 24-02- 2016 FOR THE ASSESSMENT YEAR 2008-09. 2. IT IS NOTICED THAT THE REGISTRY FIXED THE APPEA L OF THE ASSESSEE FOR THE HEARING ON 09-05-2018 AND INTIMATED THE SAME TO ASSESSEE BY ISSUING NOTICE DT. 13-03-2018 BY RPAD, WHICH WAS RE TURNED UNSERVED WITH AN ENDORSEMENT LEFT WITHOUT ADDRESS HENCE RET URNED TO SENDER. ON PERUSAL OF RECORD, IT IS NOTICED THAT THE REGIST RY ISSUED A NOTICE DT. 18-1-2018 INTIMATING THE DATE OF HEARING ON 13-03-2 018 AND THE SAID NOTICE RETURNED TO SENDER WITH THE SAME ENDORSEMENT . IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS C ASE. IN VIEW OF THE ABOVE, FOLLOWING THE DECISIONS OF THE ITAT, DELHI BENCH IN THE CASE OF 2 ITA NO.2093/KOL/2016 MULTIPLAN INDIA (P) LIMITED REPORTED IN 38 ITD 320( DEL) AND HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT REPORTED IN (223 ITR 480(MP), WE DI SMISS 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 04-07- 2018 SD/- SD/- P.M. JAGTAP S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 04-07-2018 1. THE APPELLANT/ ASSESSEE: SHRI TUSHAR KANTI BANERJEE PROP: M/S.RAMBANDH C.S SHOP, RAMBANDH, P.S BURNPUR, DIST; BURDWAN 713325(WB). 2 . THE RESPONDENT/ DEPARTMENT : THE I.T.O, WARD 1(2), ASN. 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:-