M/s. Bengal Emta Coal Mines Limited, Kolkata V. DCIT, Central Circle - XVI, Kolkata, Kolkata

ITA 327/KOL/2011

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9388 (ITAT-KOLKATA)
• Duration Of Justice: 5 year(s) 11 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 02-11-2016
• Assessment Year: 2002-2003
• Appeal Filed On: 23-02-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: T VARKE JUDICIAL MEMBER

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI ABY.T VARKE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 327 / KOL / 2011 ASSESSMENT YEAR :2002-03 M/S BENGAL EMTA COAL MINES LTD. 2/6 SART BOSE ROAD, KOLKATA-20 [ PAN NO.AABCB 2949 R ] V/S . DCIT, CENTRAL CIRCLE- XVI, KOLKATA /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI JOHN VINCENT DONKUPAR LANGSTICH /DATE OF HEARING 08-02-2017 /DATE OF PRONOUNCEMENT 08-02-2017 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-II, KOLKATA DA TED 29.12.2010. ASSESSMENT WAS FRAMED BY DCIT, CENTRAL CIRCLE-XVI, KOLKATA U/S 143(3)/147 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED T O AS THE ACT) VIDE HIS ORDER DATED 31.12.2009 FOR ASSESSMENT YEAR 2002-03. 2. THE APPEAL WAS FIXED FOR HEARING ON 02.11.2016 27.12.2016 BUT NOBODY APPEARED ON BEHALF OF THE ASSESSEE AGAIN THE CASE W AS ADJOURNED AND FIXED FOR HEARING TODAY I.E. ON 08.02.2017 AND NOBODY ATT ENDED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION HAS BEEN R ECEIVED. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE ITS MAT TERS. ITA NO.327/KOL/2011 A.Y. 2002-03 M/S BENGAL EMTA COAL MINES LTD. VS. DCIT, CC- XVI, KOL. P AGE 2 3. CONSIDERING THE FACTS AND THE PROVISIONS OF RULE 19(2) OF THE ITAT RULES AS WAS CONSIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT.LTD., 38 ITD 320 , WE TREAT THE APPEAL AS UN-ADMITTED . WE FURTHER ADD THAT IN CASE THE ASSESSEE IS SERIOUS IN PURSUING THE APPEAL FILED, SO ASSESSE E WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER BY MOVING AN APPROPRIATE PETITION, AS PER LAW 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT 08/ 02/2017 SD/- SD/- (ABY. T. VARKE) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP !- 08 / 02 /201 7 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/S BENGAL EMTA COAL MINES LTD., 2/6 SAR AT BOSE ROAD, KOL-20 2. /RESPONDENT-DCIT, CENTRAL CIRCLE-XVI, KOLKATA-20 3. ) *+, , - / CONCERNED CIT KOLKATA 4. , , -- / CIT (A) KOLKATA 5.01233*+, , *+ , / DR, ITAT, KOLKATA 6.26789 / GUARD FILE. BY ORDER/ ,, /TRUE COPY/ / , *+ ,