Jeevan Vihar Properties Private Limited, Kolkata V. D.C.I.T CC - XXVII,kolkata, Kolkata

ITA 2544/KOL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4788 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-05-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 1998-1999
• Appeal Filed On: 06-11-2013
• Court: TRIBUNAL
• Department Lawyers: MD GHAYAS UDDIN ANSARI
• Assessee Lawyers: N O N E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA [BEFORE SHRI N. V. VASUDEVAN, JM & SHRI M. BALAGAN ESH, AM] I.T.A NO.2544/KOL/2013 ASSESSMENT YEAR: 1998-99 JEEVAN VIHAR PROPERTIES PVT. LTD. VS. DEPUTY COM MISSIONER OF INCOME-TAX, (PAN: AAACJ7341N) CENTRAL CIRCLE-XXVII, KOLKATA ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 23.05.2016 DATE OF PRONOUNCEMENT: 23.05.2016 FOR THE APPELLANT: N O N E FOR THE RESPONDENT: MD. GHAYAS UDDIN ANSARI, JCI T, SR. DR ORDER PER SHRI M. BALAGANESH, AM: THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A), CENTRAL-II, KOLKATA VIDE APPEAL NO. 20/CC-XXVII/CIT(A)C-II/08-09 DATED 29.0 8.2013. ASSESSMENT WAS FRAMED BY DCIT, CENTRAL CIRCLE-XXVII, KOLKATA U/S. 254/143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR AY 1998-99 VIDE HIS ORDER DATED 12.06.2008. 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 23.05.2016 WAS SENT THROUGH REGISTERED WITH A/D BUT THE SAME WAS RETURNED BACK UNSERVED WITH THE REMARK LEFT. IT IS ALSO NOTICED THAT THE NOTICE WAS SENT AT THE ADDRESS PROVIDED BY THE ASSESSEE IN COLUMN 10 OF FORM NO. 36 WHICH IS ANNEXED TO THIS F ILE. INFORMATION FOR CHANGE OF ADDRESS WAS ALSO NOT GIVEN BY THE ASSESSEE. HENCE, IT SEEMS THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL AS NONE IS PRE SENT BEFORE US AT THE TIME OF HEARING. HENCE, THE APPEAL OF ASSESSEE IS DISMISSED FOR NON- PROSECUTION APPLYING THE DECISION OF HONBLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTI PLAN INDIA PVT. LTD., 38 ITD 320. 3. IN THE RESULT, APPEAL OF ASSESSEE IS DISMISSED. 4. ORDER IS PRONOUNCED IN THE OPEN COURT ON 23.05.2016 SD/- SD/- (N. V. VASUDEVAN) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTAN T MEMBER DATED : 23RD MAY, 2016 JD.(SR.P.S.) 2 ITA NO.2544/K/2013 JEEVAN VIHAR PROPERTIES PVT. LTD. AY 1998-99 COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT JEEVAN VIHAR PROPERTIES PVT. LTD., 53, CHOWRINGHEE ROAD, KOLKATA-700 071. 2 RESPONDENT DCIT, CENTRAL CIR-XXVII, KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .