M/s S.B.International, Kolkata V. Income Tax Officer, Ward - 36(3), Kolkata, Kolkata

ITA 2377/KOL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4948 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 05-05-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 17-09-2013
• Court: TRIBUNAL
• Department Lawyers: AMITAVA BHATTACHARYA J

Judgement Text

1 ITA NOS.2377 & 2378/KOL/2013- B-JM M.P- M/S. S.B.INTERNATIONAL IN THE INCOME TAX APPELLATE TRIBUNAL, B BENCH, K OLKATA BEFORE : SHRI P.M. JAGTAP, ACCOUNTANT MEMB ER, AND SHRI S.S.VISWANETHRA R AVI, JUDICIAL MEMBER ITA NOS. 2377 & 2378/KOL/2013 A.YS. 2005-06 & 2006-07 M/S. S.B INTERNATIONAL VS. I.T.O WARD 36(3), KO LKATA PAN: AASFS6278C (APPELLANT) (RESPONDENT) FOR THE APPELLANT/ASSESSEE; NONE APPEARED FOR THE RESPONDENT/DEPARTMENT: SHRI AMITAVA BHATTACHARYA, JCIT, LD.SR.DR DATE OF HEARING: 05-05-2016 DATE OF PRONOUNCEMENT: 05-05-20 16 ORDER SHRI S.S.VISWANETHRA RAVI , JM : THESE APPEALS ARE FILED BY THE ASSESSEE AGAINST TH E SEPARATE ORDERS OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS), XX, K OLKATA IN APPEAL NOS. 151 & 152/CIT(A)-XX/WD-36(3)/10-11/KOL DATED 08-05-2013 FOR THE ASSESSMENT YEARS 2005-06 AND 2006-07. 2. INSPITE OF SERVICE OF NOTICE FOR THE HEARING, IT IS NOTICED THAT THE ASSESSEE NEITHER SOUGHT FOR ADJOURNMENT NOR PRESENT ON 05- 05-2016. IT IS ALSO NOTICED THAT ON GIVEN ADDRESS THE SAID NOTICE WAS NOT SERVED, RE TURNED WITH THE POSTAL DEPARTMENT REMARKS NO SUCH ADDRESS& NOT KNOWN . HOWEVER, IT ASSUMES THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS CASE. IN VIEW OF THE ABOVE, 2 ITA NOS.2377 & 2378/KOL/2013- B-JM M.P- M/S. S.B.INTERNATIONAL FOLLOWING THE DECISIONS OF THE ITAT, DELHI BENCH IN THE CASE OF MULTIPLAN INDIA (P) LIMITED REPORTED IN 38 ITD 320(DEL) AND HONBLE M.P HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT REPORTED IN (223 ITR 480(MP), WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR NO N PROSECUTION. 3. IN THE RESULT THE APPEALS OF THE ASSESSEE ARE D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 05-05-2016 1. HE APPELLANT/ASSESSEE: M/S.S.B INTERNATIONAL 3A GARSTIN PLACE, 6 TH FLOOR, KOLKATA-700001. 2 THE RESPONDENT/DEPARTMENT- I.T.O, WARD 36(3), AAYKAR BHAVAN, POORVA 110 SHANTIPALLY, E.M BYEPASS, KOLKATA-107. 3 /THE CIT, 4.THE CIT(A ) 5. DR, KOLKATA BENCH 6. GUARD FILE. TRUE COPY, BY ORDER, ASSTT REGISTRAR **PRADIP/SPS SD/- ( P.M. JAGTAP, ACCOUNTANT MEMBER ) SD/- ( S.S.VISWANETHRA RAVI, JUDICIAL MEMBER) DATE 05-05-2016 COPY OF THE ORDER FORWARDED TO: