M/s Swati International, Kolkata V. CIT, KOLKATA-XIV, Kolkata

ITA 2359/KOL/2013

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4791 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 10 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 03-08-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 06-09-2013
• Court: TRIBUNAL
• Department Lawyers: NIRAJ KUMAR
• Assessee Lawyers: N O N E
• Section: 143(3)

Judgement Text

1 ITA NO.2359/KOL/2013 M/S. SWATI INTERNATIONAL, AY 2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA [BEFORE SHRI M. BALAGANESH, AM & SHRI K. NARASIMHA CHARY, JM] I.T.A NO. 2359/KOL/2013 ASSESSMENT YEAR: 2008-09 M/S. SWATI INTERNATIONAL VS. COMMISSIONER OF INC OME-TAX, KOL-XIV, (PAN:AAVFS6987M) KOLKATA. ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 03.08.2016 DATE OF PRONOUNCEMENT: 03.08.2016 FOR THE APPELLANT: N O N E FOR THE RESPONDENT: SHRI NIRAJ KUMAR, CIT, DR ORDER PER SHRI M. BALAGANESH, AM: THIS APPEAL BY ASSESSEE IS ARISING OUT OF REVISION ORDER OF CIT-XIV, KOLKATA VIDE M. NO. CIT-XIV/KOL/263/29/2012-13/3052-54 DATED 25.03. 2013. ASSESSMENT WAS FRAMED BY ACIT, CIRCLE-42, KOLKATA U/S. 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR AY 2008-09 VIDE HIS ORDER DATED 31.0 5.2010. 2. NONE APPEARED FOR AND ON BEHALF OF ASSESSEE AT THE TIME OF HEARING OF THIS APPEAL. AT THE OUTSET, IT IS NOTICED THAT THIS APPEAL WAS ADJO URNED EARLIER ON TWO OCCASIONS. THE LAST ADJOURNMENT WAS GIVEN ON 04.07.2016 FIXING THE HEAR ING ON 03.08.2016. TODAY, I.E. ON 03.08.2016 ALSO NONE APPEARED ON BEHALF OF ASSESSEE . THIS BEING APPEAL FILED IN 2013, 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 ASSESSEE 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. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (K. NARASIMHA CHARY) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTAN T MEMBER DATED : 3 RD AUG, 2016 JD.(SR.P.S.) 2 ITA NO.2359/KOL/2013 M/S. SWATI INTERNATIONAL, AY 2008-09 COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT M/S. SWATI INTERNATIONAL, 18, MADAN MOH AN TOLLA STREET, KOLKATA-700 005.. 2 RESPONDENT CIT, KOL-XIV, KOLKATA. 3 . THE ACIT, KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .