Bhaskar Singha Roay, Hooghly V. A.C.I.T, Circle-2, Hooghly., Hooghly

ITA 2412/KOL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4607 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 13-07-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 01-10-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K SINHA JCITSRDR
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C KOLKATA BEFORE SHRI N.V.VASUDEVAN, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 2412 / KOL / 2013 ASSESSMENT YEAR :2007-08 BHASKAR SINGHA ROY FIRM SIDE ROAD, P.O. CHINSURAH, DIST. HOOGHLY, PIN-712102 [ PAN NO.AMAPS 6040 A ] V/S . ACIT, CIRCLE-2, AAYKAR BHAWAN, KHADINA MORE, G.T. ROAD, CHINSURAH, HOOGHLY /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI A.K.SINHA, JCIT-SR-DR /DATE OF HEARING 13-07-2016 /DATE OF PRONOUNCEMENT 13-07-2016 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-XXXVI, KOLKATA DATED 24.07.2013. ASSESSMENT WAS FRAMED BY ACIT, CIRCLE-2, HOOGHLY U/ S 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) VIDE HIS ORDER DATED 29.12.2009 FOR ASSESSMENT YEAR 2007-08. 2. THE APPEAL WAS FIXED FOR HEARING PER NOTICE OF H EARING ON 13-05-2016 AND THE SAID NOTICE WAS SENT PER RPAD AT THE ADDRES S GIVEN BY THE ASSESSEE IN THE MEMO OF APPEAL. TODAY NONE APPEARED ON BEHA LF OF ASSESSEE NOR FILED ITA NO.2412/KOL/2013 A.Y.2007-08 BHASKAR S. ROY V. ACIT, CIR-2 HGH. PAGE 2 ANY ADJOURNMENT APPLICATION. IT APPEARS THAT ASSESS EE IS NOT INTERESTED IN PROSECUTING HIS APPEAL. IN VIEW OF THE DECISIONS IN THE CASE OF CIT VS. MULTIPLAN (I) LTD., REPORTED IN 38 ITD 320 (DEL.), HONBLE MP HIGH COURT IN THE CASE OF ESTATE OF LATE TUKJIRAO HOLKAR VS. CWT 223 ITR 480 AND HONBLE PUNJAB AND HARYANA HIGH COURT IN THE CASE OF NEW DI WAN OIL MILLS VS. CIT 296 ITR 495 (P & H) AND THE HONBLE SUPRME COURT IN THE CASE OF CIT VS. B.N.BHATTACHARJEE & ANOTHER 296 ITR 495 (SC), LAYIN G DOWN PROPOSITION THAT A LITIGANT HAS NOT ONLY TO FILE AN APPEAL BUT HAS TO PROSECUTE THE SAME DILIGENTLY AND ON FAILURE TO SO PROSECUTE THE APPEAL CAN BE DI SMISSED FOR NON PROSECUTION, WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 3. IN THE RESULT, ASSESSEES APPEAL IS DISMISSE D IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT 13/ 07/2016 SD/- SD/- ( !') ( !') (N.V.VASUDEVAN) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP $!% &- 13 / 07 /201 6 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-BHASKAR SINGHA ROY, FIRM SIDE ROAD, P.O. CHINSURAH DIST. HOOGHLY, W.B. PIN 712 102 2. /RESPONDENT-ACIT, CIRCLE-2, AAYKAR BHAWAN, KHADINA MORE, G.T. ROAD CHINSURAH, HOOGH LY 3. %.%/0 1 1 2 / CONCERNED CIT KOLKATA 4. 1 1 2- / CIT (A) KOLKATA 5. 567 /0, 1 /0 , / DR, ITAT, KOLKATA 6. 7:; <= / GUARD FILE. BY ORDER/ 1! , /TRUE COPY/ / % 1 /0 ,