Sri James Walter Abhijit Gomes, Kolkata V. C.I.T Kolkata - XIV, Kolkata, Kolkata

ITA 2418/KOL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4602 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 9 month(s) 10 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: 03-10-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K SINHA JCITSRDR

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. 2418 / KOL / 2013 ASSESSMENT YEAR :2007-08 SRI JAMES WALTER ABHIJIT GOMES, 175A, P.K.GUHA LANE, KOLKATA-700 028 [ PAN NO.AGFPG 9045 E ] V/S . COMMISSIONER OF INCOME TAX, KOL-XIV, PODDAR COURT, 18, RABINDRA SARANI, KOLKATA-700 007 /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SRI 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, KOLKATA-XIV VIDE M.NO. CIT-XIV/KOL/263/2012- 13/3049-51 DATED 28.03.2013. ASSESSMENT WAS FRAMED BY ACIT, CIRCLE-42, KOLKATA U/S 147/143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) VIDE HIS ORDER DATED 27.09.2011 FOR ASSE SSMENT YEAR 2007-07. 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. THE SAME HAS COME BACK WITH THE REMARKS ` LEFT BY THE POSTAL AUTHORITIES THOUGH ASSESSEE HAS NOT INTI MATED THE TRIBUNAL HIS ITA NO.2418/KOL/2013 A.Y. 2007-0 8 SH J.W.A.GOMES V. CIT-XIV KOL. PAGE 2 CHANGED ADDRESS, SO THAT IT IS NOT POSSIBLE TO SERV E THEREON ANY FURTHER NOTICE OF HEARING. IN VIEW OF THE DECISIONS IN THE CASE OF CIT VS. MULTIPLAN (I) LTD., REPORTED IN 38 ITD 320 (DEL.), HONBLE MP HIGH COUR T IN THE CASE OF ESTATE OF LATE TUKJIRAO HOLKAR VS. CWT 223 ITR 480 AND HONBL E PUNJAB AND HARYANA HIGH COURT IN THE CASE OF NEW DIWAN OIL MILLS VS. C IT 296 ITR 495 (P & H) AND THE HONBLE SUPRME COURT IN THE CASE OF CIT VS. B.N.BHATTACHARJEE & ANOTHER 296 ITR 495 (SC), LAYING DOWN PROPOSITION T HAT A LITIGANT HAS NOT ONLY TO FILE AN APPEAL BUT HAS TO PROSECUTE THE SAME DI LIGENTLY AND ON FAILURE TO SO PROSECUTE THE APPEAL CAN BE DISMISSED FOR NON PROSE CUTION, WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSEC UTION. 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-SRI JAMES WALTER ABHIJIT GOMES, 175A, P. K.GUHA LANE, KOL-028 2. /RESPONDENT-CIT-XIV, PODDAR COURT, 18, RABINDRA SAR ANI, KOLKATA-700 007 3. %.%/0 2 / CONCERNED CIT KOLKATA 4. 2- / CIT (A) KOLKATA 5. 567 /0, /0 , / DR, ITAT, KOLKATA 6. 7:; <= / GUARD FILE. BY ORDER/ ! , /TRUE COPY/ / % /0 ,