Vish Realty Solutions Private Limited , Kolkata V. I.T.O.,Ward-5(3), Kolkata

ITA 250/KOL/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8803 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 25-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA ी संजय गग या यक सद य एवं ी राजेश क ु मार लेखा सद य के सम [Before Shri Sanjay Garg, Judicial Member & Shri Rajesh Kumar, Accountant Member ] I.T.A. No. 250/Kol/2020 Assessment Year : 2012-13 Vish Realty Solutions Pvt. Ltd. (PAN: AADCV 9938 N) Vs. ITO, Ward-5(3), Kolkata Appellant / (अपीलाथ ) Respondent / ( !यथ ) Date of Hearing / स ु नवाई क$ त&थ 25.08.2022 Date of Pronouncement / आदेश उ)घोषणा क$ त&थ 09.09.2022 For the Appellant / नधा /रती क$ ओर से None For the Respondent / राज व क$ ओर से Smt. Ranu Biswas, Addl. CITDR ORDER / आदेश Per Shri Rajesh Kumar, AM: This is the appeal preferred by the assessee against the order of the Commissioner of Income Tax(Appeals)-10, Kolkata [hereinafter referred to as ‘Ld. CIT(A)’] dated 02.12.2019 for the assessment year 2012-13. 2. None appeared on behalf of the assessee at the time of hearing nor any adjournment application was filed seeking the adjournment of the date of hearing. Therefore, the appeal is being decided after hearing the ld DR and after taking into account the merits of the case. 2 ITA No. 250/Kol/2020 AY: 2012-13 Vish Realty Solutions Pvt. Ltd. 4. After hearing the Ld. D.R and perusing the material on record, we observe that the assessee’s appeal was decided on the basis of written submissions filed by the counsel of the assesse. Before us the assesse was given three dates for hearing namely on 17.2.20222, 20.06.2022 and 25.08.2022 however no one turned up for attending the hearings. We have perused the orders passed by both the authorities below and observe that the conclusion drawn on the basis of materials available before them seem to be reasonable and justified as there is no material before us to take a contrary view on the issue. Accordingly we dismiss the appeal of the assesse. 5. In the result, the appeal of the assessee is dismissed. Order is pronounced in the open court on 9 th September, 2022 Sd/- Sd/- (Sanjay Garg / संजय गग ) (Rajesh Kumar /राजेश क ु मार) Judicial Member / या यक सद य Accountant Member / लेखा सद य Dated: 9 th September, 2022 SB, Sr. PS Copy of the order forwarded to: 1. Appellant- Vish Realty Solutions Pvt. Ltd, 55, Ezra Street, 2 nd Floor, WB- 700001 2. Respondent – ITO, Ward-5(3), Kolkata 3. The CIT(A)- 10, Kolkata (sent through e-mail) 4. Pr. CIT- Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata