Soumitra Bhattacharjee, Kolkata V. ITO, WD-49(1), KOLKATA, Kolkata

ITA 477/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1915 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 9 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 18-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SOUMYAJIT DASGUPTA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SHRI M.BALAGANESH, AM & SHRI S.S. VISWANETHRA RAVI, JM] I.T.A NO. 477/KOL/201 6 ASSESSMENT YEAR : 2010-1 1 SOUMITRA BHATTACHARJEE -VS- ITO, WARD -49(1), KOLKATA [PAN: AGJPB 0583 A] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI SOUMYAJIT DASGUPTA, ADDL. CIT DATE OF HEARING : 26.12.2017 DATE OF PRONOUNCEMENT : 05.01.2018 ORDER PER M.BALAGANESH, AM 1. THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE O RDER OF THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-15, KOLKATA [IN SHORT THE LD CI T(A)] IN APPEAL NO.87/CIT(A)- 15/14-15/W-49(1)/KOL DATED 11.12.2015 AGAINST THE ORDER PASSED BY THE ITO, WD- 49(1), KOLKATA [ IN SHORT THE LD AO] UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 28.03.2013 FOR THE ASSE SSMENT YEAR 2010-11. 2. AT THE OUTSET, WE FIND THAT THERE WERE CERTAIN D EFECTS WHICH WERE POINTED OUT BY THE REGISTRY IN FORM NO. 36 FILED BY THE ASSESSEE FOR WHICH DEFECT NOTICE HAD BEEN DULY ISSUED TO THE ASSESSEE ON 08.04.2016. THESE DEFECTS WERE NOT RECTIFIED BY THE ASSESSEE AS ON DATE. THE APPEAL WAS ALSO LISTED FOR HEARING ON 09.11.2017 ON WHICH DATE NONE APPEARED ON BEHALF OF THE ASSESSEE AND THE CASE WAS ADJOURNED TO 26.12.2017 I.E. TODAY. IN VIEW OF THIS, WE DEEM IT FIT TO DISMISS THE APPE AL OF THE ASSESSEE AS DEFECTIVE. 2 ITA NO.477/KOL/2016 SOUMITRA BHATTACHARJEE A.YR. 2010-11 2 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS DEFECTIVE. ORDER PRONOUNCED IN THE COURT ON 05.01.2018 SD/- SD/- [S.S. VISWANETHRA RAVI] [ M.BAL AGANESH ] JUDICIAL MEMBER ACCOUNTANT MEM BER DATED : 05.01.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. SOUMITRA BHATTACHARJEE, S/O,DILIP BHATTACHARJEE, P.O.+VILLAGE-DAKSHINCHATRA, DIST.-24 PGS NORTH, PIN-743247. 2. CIT(A)-15, KOLKATA, 54/1, 2 ND FLOOR, RAFI AHMED KIDWAI ROAD, KOLKATA-700016. 3..C.I.T.- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVAT E SECRETARY HEAD OF OFFICE/D.D.O., ITAT, KOLKATA BENCHE S