M/s Maity & Co., Howrah V. D.C.I.T Cir - 33,kolkata., Kolkata

ITA 283/KOL/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4874 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-03-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 31-03-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 08-02-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SALLONG YADEN ACIT SRDR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A KOLKATA BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO. 283 / KOL / 2013 ASSESSMENT YEAR :2009-10 M/S MAITY & CO. 73, CHARU CHANDRA SINGHA LANE, SANDHYA BAZAR, RAMKRISHNAPUR, HOWRAH 711101 [ PAN NO.AAEFM 4319E ] V/S . DCIT, CIRCLE-33, KOLKATA, ITO, WARD-33(3), 10, MIDDLETON ROW, KOLKAT-71 /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI SALLONG YADEN, ACIT, SR-DR /DATE OF HEARING 31-03-2016 /DATE OF PRONOUNCEMENT 31-03-2015 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY ASSESSEE AGAINST THE ORDER OF COMMI SSIONER OF INCOME TAX (APPEALS)-XIX, KOLKATA DATED 07.12.2012. ASSESS MENT WAS FRAMED BY DCIT, CIRCLE-33, KOLKATA U/S 143(3)/145(3) OF THE I NCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) VIDE HIS ORD ER DATED 28.11.2011 FOR ASSESSMENT YEAR 2009-10. 2. AT THE TIME OF HEARING NEITHER APPEARED NOR FILE D ANY ADJOURNMENT APPLICATION ON BEHALF OF ASSESSEE THOUGH NOTICE OF HEARING LAST SENT ON 11.02.2016 THROUGH RPAD. PREVIOUS TO I.E. ON 20.08. 2015, 05.10.2015 & ITA NO.283/KOL/2013 A.Y. 20 09-10 M/S MITY & CO. V. DCIT, CIR-33 KOL. PAGE 2 21.12.2015 ASSESSEE WAS NON-APPEARED ALSO. HENCE, I T APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEA L. IN VIEW OF THE DECISIONS IN THE CASE OF CIT VS. MULTIPLAN (I) LTD., REPORTED IN 38 ITD 320 (DEL.), HONBLE MP HIGH COURT IN THE CASE OF ESTATE OF LATE TUKJIRA O HOLKAR VS. CWT 223 ITR 480 AND HONBLE PUNJAB AND HARYANA HIGH COURT IN TH E CASE OF NEW DIWAN OIL MILLS VS. CIT 296 ITR 495 (P & H) AND THE HONB LE SUPRME COURT IN THE CASE OF CIT VS. B.N.BHATTACHARJEE & ANOTHER 296 ITR 495 (SC), LAYING DOWN PROPOSITION THAT A LITIGANT HAS NOT ONLY TO FILE AN APPEAL BUT HAS TO PROSECUTE THE SAME DILIGENTLY AND ON FAILURE TO SO PROSECUTE THE APPEAL CAN BE DISMISSED FOR NON PROSECUTION, WE DISMISS THE APPEAL OF THE A SSESSEE IN LIMINE FOR WANT OF PROSECUTION. 3. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED IN LIMINI . ORDER PRONOUNCED IN THE OPEN COURT 31/ 03/2016 SD/- SD/- (S.S.VISHWANETHRA RAVI) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP !- 31 / 03 /201 6 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/S MAITY & CO. 73, CHARU CHANDR SINGHA LANE, SANDHYA BAZAR, RAMKRISHNAPUR, HO WRAH-711101 2. /RESPONDENT- DCIT, CIR-33, ITO, WARD-33(3), 10 MIDL ETON ROW, KOLKATA-71 3. ) *+ , , - / CONCERNED CIT KOLKATA 4. , , -- / CIT (A) KOLKATA 5. 012 33*+, , *+ , / DR, ITAT, KOLKATA 6. 267 89 / GUARD FILE. BY ORDER/ , , /TRUE COPY/ / , *+ ,