M/s New Kenilworth Hotel Pvt Ltd., Kolkata V. D.C.I.T,Cir- 8,Kolkata., Kolkata

ITA 265/KOL/2013

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 3387 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 11 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 22-03-2017
• Assessment Year: 2000-2001
• Appeal Filed On: 07-02-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MD GGAYAS YDDIN JCITSRDR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 265 / KOL / 2013 ASSESSMENT YEAR :2000-01 M/S NEW KENILWORTH HOTEL PVT. LTD. 1 & 2 LITTLE RUSEEL STREET, KOLKATA 700 071 [ PAN NO.AABCN 0986 A ] V/S . DCIT, CIRCLE-8, AAYKAR BHAVAN,P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT MD. GGAYAS YDDIN, JCIT-SR-DR /DATE OF HEARING 11-12-2015 /DATE OF PRONOUNCEMENT 20-01-2016 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF ORDE R OF COMMISSIONER OF INCOME TAX (APPEALS)-XXXII, KOLKATA IN APPEAL NO.04 /XXXII/11-12/CIR- 8/R&T/KOL DATED 06.11.2012. ASSESSMENT WAS FRAMED B Y DCIT, CIRCLE-8, KOLKATA U/S 143(3)/147 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) VIDE HIS ORDER DATED 27.10.2006 FOR ASSE SSMENT YEAR 2000-01. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F ASSESSEE NOR FILED ANY ADJOURNMENT PETITION, IT APPEARS THAT THE ASSES SEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. IN VIEW OF THE DECISIONS I N THE CASE OF CIT VS. ITA NO.265/KOL/2013 A.Y. 2000-01 M/S NEW KENILWORTH HOTEL PVT. LTD. V. DCIT CIR- 8, KOL. P AGE 2 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, LAYING DOWN PROPOSITION THAT A LITIGANT HAS NOT ONLY TO FILE AN APPEAL BUT HAS TO PROSECUTE THE SAME DILIGENTLY AND ON FAILURE TO DO SO THE APP EAL CAN BE DISMISSED FOR NON PROSECUTION, WE DISMISS THE APPEAL OF THE ASSES SEE IN LIMINE FOR WANT OF PROSECUTION. 3. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED IN LI MINE. ORDER PRONOUNCED IN THE OPEN COURT 20/ 01/2016 SD/- SD/- (MAHAVIR SINGH) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP !- 20 / 0 1/201 6 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/S NEW KENILWORTH HOTEL PVT. LTD. 1 & 2 , LITTLE RUSSEL STREET, 2. /RESPONDENT-DCIT, CIR-8, P-7, CHOWRINGHEE SQ. AYKAR BHAVAN, KOL-69 3. ) *+ , , - / CONCERNED CIT KOLKATA 4. , , -- / CIT (A) KOLKATA 5. 012 33*+, , *+ , / DR, ITAT, KOLKATA 6. 267 89 / GUARD FILE. BY ORDER/ , , /TRUE COPY/ / , *+ ,