M/s. Nishi Kanta Banik, Nadia V. ITO, Ward - 4, Nadia, Nadia

ITA 2205/KOL/2010

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100281 (ITAT-KOLKATA)
• Duration Of Justice: 5 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 11-08-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 15-12-2010
• Court: TRIBUNAL
• Department Lawyers: UDAY KR SARDAR
• Assessee Lawyers: N O N E
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KO LKATA [BEFORE SHRI MAHAVIR SINGH, JM & SHRI M. BALAGANES H, AM] I.T.A NO.2205/KOL/2010 ASSESSMENT YEAR: 2005-06 M/S. NISHI KANTA BANIK VS. INCOME-TAX OFFICER, WD-4, NADIA (PAN: AAFFN7788R) ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 31.12.2015 DATE OF PRONOUNCEMENT: 31.12.2015 FOR THE APPELLANT: N O N E FOR THE RESPONDENT: SHRI UDAY KR. SARDAR, ADDL. CIT, SR. DR ORDER PER SHRI MAHAVIR SINGH, JM: THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-XXXVI, KOLKATA VIDE APPEAL NO. 21/CIT(A)-XXXVI/KOL/NADIA/07-08 DATED 21 .06.2010. ASSESSMENT WAS FRAMED BY ITO, WARD-4, NADIA U/S. 143(3) OF THE INC OME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2005- 06 VIDE HIS ORDER DATED 31.12.2007. 2. NONE APPEARED FOR AND ON BEHALF OF ASSESSEE AT T HE TIME OF HEARING OF THIS APPEAL. AT THE OUTSET, IT IS NOTICED THAT THIS APPEAL WAS A DJOURNED EARLIER ON MANY OCCASIONS AS NONE APPEARED ON BEHALF OF ASSESSEE OR AT THE BEHES T OF THE ASSESSEE. THE LAST ADJOURNMENT WAS GIVEN ON 13.11.2015 FIXING THE HEAR ING ON 31.12.2015. TODAY, I.E. ON 31.12.2015 ALSO NONE APPEARED ON BEHALF OF ASSESSEE . THIS BEING APPEAL FILED IN 2010, IT SEEMS THAT ASSESSEE IS NOT INTERESTED IN PROSECUTIN G THE APPEAL AS NONE IS PRESENT BEFORE US AT THE TIME OF HEARING. HENCE, THE APPEAL OF AS SESSEE IS DISMISSED FOR NON-PROSECUTION APPLYING THE DECISION OF HONBLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320. 3. IN THE RESULT, APPEAL OF ASSESSEE IS DISMISSED. 4. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (M. BALAGANESH) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 31ST DECEMBER, 2015 JD.(SR.P.S.) 2 ITA NO.2205/K/2010 M/S. NISHI KANTA BANIK AY 2005-06 COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT SHRI NISHI KANTA BANIK, BARA AKRA, P.O . NABADWIP NADIA 2 RESPONDENT ITO, WARD-4, NADIA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .