M/s Tamluk F.L.Shop, Purba Medinipur V. I.T.O.,Ward-27(4), Haldia

ITA 2132/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8960 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 16-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO. 2132/KOL/2019 ASSESSMENT YEAR: 2013-14 M/S. TAMLUK F.L. OFF SHOP.................................................................................................APPELLANT [PAN: AADFT 8951 G] VS. ITO, WARD-27(4), HALDIA........................................................................RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE ASSESSEE. SH. JAYANTA KHANRA, JCIT, SR. DR, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 7 TH , 2020 DATE OF PRONOUNCING THE ORDER : JANUARY 15 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM :- THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-7, KOLKATA [CIT(A) FOR SHORT] DATED 12.02.2019 U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT FOR SHORT) FOR AY 2013-14. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISSUE OF NOTICE . THEREFORE, I DISPOSE OFF THE CASE EX PARTE QUA THE ASSESSEE. 3. THERE IS A DELAY OF 138 DAYS IN FILING OF THE APPEAL. NO PETITION FOR CONDONATION WAS FILED. DEFECT NOTICE ISSUED TO THE ASSESSEE HAS NOT BEEN RECTIFIED. UNDER THESE CIRCUMSTANCES I DISMISS THIS CASE AS NOT ADMITTED. 4. THE ASSESSEE IS AT LIBERTY TO MOVE AN APPLICATION FOR RESTORATION OF THE APPEAL IN TERMS OF PROVISO TO RULE 24 OF THE ITAT RULES. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. KOLKATA, THE 15 TH JANUARY, 2020. SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED: 15.01.2020 BIDHAN 2 I.T.A. NO. 2132/KOL/2019 ASSESSMENT YEAR: 2013-14 M/S. TAMLUK F.L. OFF SHOP. COPY OF THE ORDER FORWARDED TO: 1. M/S. TAMLUK F.L. OFF SHOP, GOURISANKAR MORE, PARBATIPUR, P.O. & P.S. TAMLUK, PURBA MEDINIPUR-721 636. 2. ITO, WARD-27(4), HALDIA. 3. CIT(A)-7, KOLKATA. (SENT THROUGH E-MAIL) 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES