Dipak Chowdhury, Kolkata V. Income Tax Officer, Ward - 30(2), Kolkata, Kolkata

ITA 2423/KOL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4936 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 7 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 04-10-2013
• Court: TRIBUNAL
• Department Lawyers: MD GHAYAS UDDIN ANSARI
• Assessee Lawyers: N O N E
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KO LKATA [BEFORE SHRI N. V. VASUDEVAN, JM & SHRI M. BALAGAN ESH, AM] I.T.A NO.2423/KOL/2013 ASSESSMENT YEAR: 2008-09 DIPAK CHAKRABORTY VS. INCOME-TAX OFFICER, WD-30 (2), KOLKATA (PAN: ACJPC1594L) ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 09.05.2016 DATE OF PRONOUNCEMENT: 09.05.2016 FOR THE APPELLANT: N O N E FOR THE RESPONDENT: MD. GHAYASUDDIN ANSARI, JCIT , SR. DR ORDER PER SHRI BALAGANESH, AM: THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-XIV, KOLKATA VIDE APPEAL NO. 190/CIT(A)-XIV/2010-11 DATED 31.07.2013. ASSESSMENT WAS FRAMED BY ITO, WD-30(2), KOLKATA U/S. 143(3) OF THE INCOME-TA X ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2008-09 VIDE HIS ORDER DATED 18.11.2010. 2. NONE APPEARED FOR AND ON BEHALF OF ASSESSEE AT T HE TIME OF HEARING OF THIS APPEAL. AT THE OUTSET, IT IS NOTICED THAT THE NOTICE FOR HE ARING ON 09.05.2016 WAS SENT THROUGH REGISTERED WITH A/D BUT THE SAME WAS RETURNED BACK UNSERVED WITH THE REMARK NOT KNOWN. IT IS ALSO NOTICED THAT THE NOTICE WAS SEN T AT THE ADDRESS PROVIDED BY THE ASSESSEE IN COLUMN 10 OF FORM NO. 36 WHICH IS ANNEX ED TO THIS FILE. INFORMATION FOR CHANGE OF ADDRESS WAS ALSO NOT GIVEN BY THE ASSESSE E. HENCE, IT SEEMS THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL AS NONE IS PRESENT BEFORE US AT THE TIME OF HEARING. HENCE, THE APPEAL OF ASSESSEE IS DISMISSE D FOR NON-PROSECUTION APPLYING THE DECISION OF HONBLE DELHI TRIBUNAL IN THE CASE OF C IT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320. 3. IN THE RESULT, APPEAL OF ASSESSEE IS DISMISSED. 4. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (N. V. VASUDEVAN) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTAN T MEMBER DATED : 9 TH MAY, 2016 JD.(SR.P.S.) 2 ITA NO.2423/K/2013 DIPAK CHAKRABORTY AY 2008-09 COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT SHRI DIPAK CHAKRABORTY, 148, RASH BEHA RI AVENUE, KOLKATA-700 029. 2 RESPONDENT ITO, WD-30(2), KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .