Granada Air Services Pvt. Ltd., Kolkata V. ITO, WD-12(2), KOLKATA, Kolkata

ITA 307/KOL/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1024 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 26-03-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE CIT LD

Judgement Text

1 ITA NO. 307/KOL/2015 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, KOLKATA BEFORE: SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.307/KOL/2015 A.Y 2009-10 GRANADA AIR VS. I. T. O., WARD 12(2) SERVICES (P) LTD. KOLKATA PAN: AABCG 8074G (APPELLANT) (RESPONDENT) APPEARANCES BY : NONE APPEARED FOR THE ASSESSEE SHRI ARINDAM BHATTACHARJEE, ADDL.CIT, LD. SR.DR DATE OF HEARING : 22-11-2017 DATE OF PRONOUNCEMENT : 22-11-2017 O R D E R SHRI S.S. VISWANETHRA RAVI, JM :- THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE OR DER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS), 4, KO LKATA DATED 15- 01-2015 FOR THE ASSESSMENT YEAR 2009-10. 2. ON PERUSAL OF ORDER SHEETS, IT IS NOTICED THAT THE APPEAL OF ASSESSEE WAS FIXED FOR THE HEARINGS ON 13-06-2017, 27-07-2017, 12- 09-2017, 18-10-2017 & 22-11-2017 BY ISSUANCE OF NOT ICES THROUGH RPAD(REGISTERED POST/AD). INSPITE OF SERVICE OF NOT ICES BY THE REGISTRY, THERE WAS NO REPRESENTATION ON BEHALF OF ASSESSEE. TODAY I.E 22-11- 2017, WHEN THE MATTER CALLED, WE FIND NO REPRESENTA TION ON BEHALF OF ASSESSEE NOR FILED ANY APPLICATION SEEKING ADJOURNM ENT. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS C ASE. IN VIEW OF THE 2 ITA NO. 307/KOL/2015 ABOVE, FOLLOWING THE DECISIONS OF THE ITAT, DELH I BENCH IN THE CASE OF MULTIPLAN INDIA (P) LIMITED REPORTED IN 38 ITD 320( DEL) AND HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT REPORTED IN (223 ITR 480(MP), WE DI SMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22-11 -2017. SD/- SD/- P.M. JAGTAP S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 22-11-2017 1. THE APPELLANT/ ASSESSEE: M/S. GRAN A DA AIR SERVICES PVT. LTD 1/1A SAMBHUNATH PANDIT HOSPITAL LANE, GR. FLOOR, KO L-20. 2 . THE RESPONDENT/ DEPARTMENT : THE I.T.O WARD 12(2) , 7 TH FLOOR, AAYKAR BHAWAN, P-7, CHOWRINGHEE SQ, KOLKATA -69. 3. CIT 4. CIT(A) 5. THE DEPARTMENTAL REPRESENTATIVE 6. GUARD FILE TRUE COPY BY ORDER SR.PS/H.O.O ITAT KOLKATA * PRADIP SPS COPY OF THE ORDER FORWARDED TO: -