M/s Sanwaria Investment Consultants Pvt. Ltd, Kolkata V. ITO, Ward-2(1), Kolkata, Kolkata

ITA 2283/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1326 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 02-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G HANGSHING CIT LD

Judgement Text

1 ITA NO. 2283/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. 2283/KOL/2016 A.Y 2012-13 M/S. SANWARIA INVESTMENT VS. I.T.O., WARD 2(1) CONSULTANTS PVT. LTD. KOLKA TA PAN: AAQCS 7850M (APPELLANT) (RES PONDENT) APPEARANCES BY : NONE APPEARED FOR THE ASSESSEE SHRI G. HANGSHING, CIT, LD. SR.DR DATE OF HEARING : 26-03-2018 DATE OF PRONOUNCEMENT : 26-03-2018 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), 1, KO LKATA DATED 23- 09-2016 FOR THE ASSESSMENT YEAR 2012-13. 2. IT IS NOTICED THAT THE REGISTRY FIXED THE APPEA L OF THE ASSESSEE FOR THE HEARING ON 07-02-2017 & 26-03-18 BY ISSUING NOT ICES THROUGH REGD/AD POST. WE FIND NO REPRESENTATION ON BEHALF O F ASSESSEE ON BOTH THE DATES OF HEARING. WE FIND THAT THE CIT-A ALSO I SSUED NOTICES FIXING THE DATE OF HEARINGS ON 1-9-16 AND 20-09-16 AND THE RE WAS NO REPRESENTATIVE/APPEARANCE ON BEHALF OF ASSESSEE AND THEREFORE, THE CIT-A PASSED ORDER EX PARTE, WHICH IS IMPUGNED BEFO RE US. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS CASE. IN VIEW OF 2 ITA NO. 2283/KOL/2016 THE ABOVE, FOLLOWING THE DECISIONS OF THE ITAT, DE LHI BENCH IN THE CASE OF MULTIPLAN INDIA (P) LIMITED REPORTED IN 38 ITD 3 20(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 26-03 -2018 SD/- SD/- M. BALAGANESH S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 26-03-2018 1. THE APPELLANT/ ASSESSEE: M/S. SANWARIA INVESTMENT CONSULTANTS PVT. LTD, ROOM NO. MC 7/1A, GRANT LANE , BBD BAGH, KOLKATA - 12. 2 . THE RESPONDENT/DEPARTMENT: THE I.T.O, WARD 2(1), AAYKAR BHAWAN, P-7 CHOWRINGHEE SQUARE, KOLKATA-69. 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:-