M/s. Green & Shine Developers (P) Ltd., Kolkata V. ITO, Ward 1(1), Kolkata, Kolkata

ITA 458/KOL/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2217 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 08-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SHRI S.S. GODARA, JM & SHRI M.BAL AGANESH, AM ] I.T.A NO. 458/KOL/201 7 ASSESSMENT YEAR : 2012-1 3 M/S GREEN & SHINE DEVELOPERS (P) LTD. -VS- ITO, WARD-1(1), KOLKATA. [PAN: AAFCG 0343 L] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI SAURABH KUMAR, ADDL. CIT SR. DR DATE OF HEARING : 13.11.2018 DATE OF PRONOUNCEMENT : 16.11.2018 ORDER PER M.BALAGANESH, AM 1. THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-1, KOLKATA [IN SHORT THE LD CIT (A)] IN APPEAL NO. 1394/CIT(A)- 1/WD-1(1)/2015-16 DATED 06.12.2016 AGAINST THE OR DER PASSED BY THE ITO, WARD-1(1), KOLKATA [ IN SHORT THE LD. AO] U/S 143(3) OF THE IN COME TAX ACT, 1961 [IN SHORT THE ACT] DATED 31.03.2015 FOR THE ASSESSMENT YEAR 2012-13. 2. AT THE OUTSET, WE FIND THAT THE REGISTRY HAD ISS UED DEFECT NOTICE TO THE ASSESSEE ON 20.03.2017 WHICH WAS RECEIVED BY THE ASSESSEE ON 05 .04.2017, IN RESPECT OF NON-FILING OF DELAY CONDONATION PETITION ; SHORT PAYMENT OF AP PEAL FILING FEES BY RS. 9,000/- AND CLARIFICATION REGARDING THE APPEAL MEMO BEING NOT S IGNED BY THE MANAGING DIRECTOR OF THE COMPANY. WE FIND THAT THE ASSESSEE HAD CURED TH E DEFECTS ONLY IN RESPECT OF FILING IN 2 ITA NO.458/KOL/2017 M/S GREEN & SHINE DEVELOPERS (P) LTD. A.YR. 2012-13 2 APPEAL CONDONATION PETITION. THE OTHER TWO DEFECTS REMAIN UNANSWERED BY THE ASSESSEE TILL THE DATE OF HEARING TODAY. WHEN THE CASE WAS C ALLED NONE APPEARED ON BEHALF OF THE ASSESSEE AND NO ADJOURNMENT PETITION WAS PREFERRED ON BEHALF OF THE ASSESSEE. IN VIEW OF THIS, WE ARE INCLINED TO DISMISS THIS APPEAL AS UN ADMITTED FOR NOT CURING THE DEFECTS POINTED OUT BY THE REGISTRY. 3. THE ASSESSEE, IF IT SO DESIRES, IS AT LIBERTY TO FILE FRESH APPEAL OR TAKE ANY OTHER ALTERNATIVE CAUSE KNOWN TO LAW AFTER CURING THE DEF ECTS POINTED OUT HEREINABOVE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS UN ADMITTED. ORDER PRONOUNCED IN THE COURT ON 16.11.2018 SD/- SD/- [S.S. GODARA] [ M .BALAGANESH ] JUDICIAL MEMBER ACCOUNTANT MEM BER DATED : 16.11.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. M/S GREEN & SHINE DEVELOPERS PVT. LTD., 3, KAPAL ITOLLA LANE, GROUND FLOOR, ROOM NO. 01, KOLKATA-700012. 2. ITO, WARD-1(1), KOLKATA, AAYAKAR BHAWAN, P-7, CH OWRINGHEE SQUARE, 7 TH FLOOR, ROOM NO. 7/17, KOLKATA-700069. 3..C.I.T(A).- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT , KOLKATA BENCHES