M/s Rosemery Mechants Private Limited, Siliguri V. I.T.O Wd - 2(2),kolkata, Siliguri

ITA 422/KOL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100173 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 9 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2015
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 01-03-2013
• Court: TRIBUNAL
• Department Lawyers: S S ALA M JCIT LD
• Section: 144

Judgement Text

ITA NO. 422/KOL/13-A-AM M/S. ROSEMERY MERCHANTS P.LTD 1 IN THE INCOME TAX APPELLATE TRIBUNAL, A BENCH, K OLKATA BEFORE : SHRI N.V. VASUDEVAN, JUDICIAL MEMBER, AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA NO. 422/KOL/2013 A.Y 2009-10 M/S. ROSEMERY MERCHANTS VS. INCOME-TAX OFFICER PRIVATE LIMITED WARD 2(2), SILIGURI PAN: AADCR 5312A (APPELLANT) (RESPONDENT) FOR THE APPELLANT/ NONE APPEARED FOR THE RESPONDENT/SHRI S.S. ALA M, JCIT, LD.SR.DR DATE OF HEARING: 09-12 -2015 DATE OF PRONOUNCEMENT: 16-12-20 15 ORDER SHRI M.BALAGANESH, AM : THIS APPEAL OF THE ASSESSEE ARISES OUT OF THE OR DER OF THE LEARNED CIT (A), SILIGURI IN APPEAL NO. 154/CIT(A)/SLG/2011-12 DATED 6.9.2012 FOR THE ASST YEAR 2009-10 AGAINST THE ORDER OF ASSESSMENT FRAMED U/S 144 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). 2. WHEN THE CASE WAS CALLED ON FOR HEARING , NONE APPEARED ON BEHALF OF THE ASSESSEE . WE ALSO FIND FROM OUR RECORDS THAT THE SERVICE OF NOTICE BY REGISTERED POST ACKNOWLEDGEMENT DUE (RPAD) HAVE BEEN DULY EFFE CTED ON THE PREVIOUS OCCASION AND THE CASE WAS POSTED FOR HEARING ON 23. 9.2015. ON 23.9.2015, THE CASE GOT ADJOURNED TO 9.12.2015 DUE TO NON-FUNCTION ING OF THE BENCH AND THE INTIMATION OF THE SAME HAVE BEEN DULY PLACED IN THE NOTICE BOARD AND IN THE INCOME TAX APPELLATE TRIBUNAL WEBSITE. WE HOLD TH AT IT IS THE DUTY OF THE ASSESSEE ITA NO. 422/KOL/13-A-AM M/S. ROSEMERY MERCHANTS P.LTD 2 TO FOLLOW UP AND VIGILANTLY PERSUADE ITS CASE AND W E FEEL THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING ITS CASE AND ACCORDINGLY BY PLACING RELIANCE ON THE DECISION OF COORDINATE BENCH DECISION OF DELHI TRIBUNAL IN T HE CASE OF CIT VS MULTIPLAN INDIA P LTD REPORTED IN (1991) 38 ITD 320 (DELHI IT AT), THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED FOR NON-PROSECUTION. ORDER PRNOUNED IN THE OPEN COUR T ON 16 /12/2015 . . THE APPELLANT/ M/S. ROSEMERY MERCHANTS PRIVATE LIM ITED RADHA APARTMENT, 2 ND FL., ISKON MANDIR ROAD, SILIGURI 734 001. 2 THE RESPONDENT/ THE INCOME-TAX OFFICER, WARD 2(2), SILIGURI. . 3 / THE CIT, 4.THE CIT(A) 5 . DR, KOLKATA BENCH 6 . GUARD FILE . TRUE COPY, BY ORDER, ASSTT REGISTRAR **PRADIP/SPS SD/- ( N.V. VASUDEVAN, JUDICIAL MEMBER ) SD/- (M. BALAGANESH, ACCOUNTANT MEMBER) DATE 16 /12/2015 COPY OF THE ORDER FORWARDED TO:-