M/s. Kirpal Exports, Ludhiana V. ACIT, Circle - 53, Kolkata, Kolkata

ITA 2172/KOL/2009

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 54620 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 11-03-2016
• Assessment Year: 2003-2004
• Appeal Filed On: 30-12-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BHATTACHARYA
• Assessee Lawyers: N O N E

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE , /AND , ! . '# . ) [BEFORE SRI MAHAVIR SINGH, JM & SHRI C. D. RAO, AM] $ $ $ $ / I.T.A NO. 2172/KOL/2009 %& '( %& '( %& '( %& '(/ // / ASSESSMENT YEAR : 2003-04 M/S. KRIPAL EXPORTS VS. ASSTT. COMMISSIONER OF INCOME-TAX, (PAN : AACFK 7853 R) CIRCLE-53, KOLKATA (*+ /APPELLANT ) (,-*+/ RESPONDENT ) FOR THE APPELLANT: N O N E FOR THE RESPONDENT: SHRI M. BHATTACHARYA DATE OF HEARING: 24.10.2011 DATE OF PRONOUNCEMENT: 24.10.2011 . / ORDER PER MAHAVIR SINGH, JM ( , , , , ) THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-XXXIII, KOLKATA IN APPEAL NO.325/CIT(A)-XXXIII/CIR-53/08-09 DATED 18.09.2009. ASSESSMENT WAS FRAMED BY ACIT, CIRCLE-53, KOLKATA U/S. 144 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2003-04 VIDE HIS ORDER DATED 31 .12.2008. 2. THIS APPEAL WAS FIXED FOR HEARING ON 24.10.2011 . NOTICE WAS SENT TO ASSESSEE BY RPAD (A.D CARD IS ON RECORD) FIXING THE DATE OF HEARING ON 24.10.2011 BUT NONE APPEARED ON BEHALF OF ASSESSEE AT THE TIME OF HEARING DESPITE SERVICE OF NOTICE. NO ADJOURNMENT PETITION WAS MOVED. IT MEANS THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THIS APPEAL. 3. CONSIDERING THE FACTS AND KEEPING IN MIND THE DE CISION IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320, WE DISMISS THIS APPEA L AS ASSESSEE NOT INTERESTED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. 5. ORDER PRONOUNCED IN OPEN COURT. SD/- SD/- . '# '#'# '# . ! , (C. D. RAO) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( #! #! #! #!) )) ) DATED : 24TH OCTOBER, 2011 2 ITA 2172/K/2009 M/S. KRIPAL EXPORTS A.Y.03-04 /0 %12 3 JD.(SR.P.S.) . 4 ,5 6 5'7- COPY OF THE ORDER FORWARDED TO: 1 . *+ / APPELLANT M/S. KRIPAL EXPORTS, 1-F, SHAHEED BHAGA TSINGH NAGAR, PALSHWAL ROAD, LUDHIANA-141 001. 2 ,-*+ / RESPONDENT, ACIT, CIRCLE-53, KOLKATA. 3 . .% ( )/ THE CIT(A), KOLKATA 4. .% / CIT, KOLKATA 5 . >? ,% / DR, KOLKATA BENCHES, KOLKATA -5 ,/ TRUE COPY, .%@/ BY ORDER, 2 /ASSTT. REGISTRAR .