M/s. Zenith Exports Limited, Kolkata V. ACIT, Circle - 5, Kolkata, Kolkata

ITA 5/KOL/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 54541 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2011
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 03-01-2011
• Court: TRIBUNAL
• Department Lawyers: S K ROY

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH B, KOLKATA [ () , ,, , , . .. .!' !'!' !'. .. . , , , , #$ ] ]] ] [BEFORE SRI MAHAVIR SINGH, JM & SRI C. D. RAO, AM] & / I.T.A NOS. 05 & 06/KOL/2011 '( )*/ ASSESSMENT YEAR : 2004-05 M/S.ZENITH EXPORTS LIMITED - ' - A.C.I.T., CIRCLE-5, KOLKATA KOLKATA.(PAN:AAACZ 0986 F) -VERSUS- (,- / APPELLANT ) ( ./,- /RESPONDENT) ,- 0 1 #/ FOR THE APPELLANT: NONE ./,- 0 1 #/ FOR THE RESPONDENT: SHRI S.K.ROY 2'3 0 '$ /DATE OF HEARING : 22.09.2011. 4) 0 '$ /DATE OF PRONOUNCEMENT : 22.09.2011. #5 / ORDER # 67 # 67 # 67 # 67 PER BENCH THE ABOVE TWO APPEALS ARE FILED BY ASSESSEE AGAINS T ORDER DATED 29.10.2010 OF THE CIT(A)-VI, KOLKATA PERTAINING TO A.YR. 2004-05. 2. IN BOTH THESE CASES AN ADJOURNMENT PETITION HAS BEEN MOVED BY SHRI S.JAYKISHAN, CHARTERED ACCOUNTANTS BY STATING THAT ASSESSEE IS REQUIRED TO FILE A PAPER BOOK IN BOTH THE CASES. HOWEVER, ON PERUSAL OF THE RECORDS IT IS OBSERVED THAT THERE IS NO POWER OF ATTORNEY ENTRUSTED TO SHRI JAYKISHAN, C HARTERED ACCOUNTANTS. THEREFORE WE REJECT THE ADJOURNMENT APPLICATION SIGNED BY SHR I S.JAIKISHAN, CHARTERED ACCOUNTANTS AS THEY ARE NOT AUTHORIZED TO REPRESENT THE CASE ON BEHALF OF ASSESSEE WITHOUT PROPER POWER OF ATTORNEY. THE CASE HAS BEEN ADJOURNED TWICE 29.03.2011 & 04.07.2011. THEREFORE WE REJECT THE ADJOURNMENT APP LICATION AND DISPOSE OF THESE APPEALS FOR WANT OF PROSECUTION. 2 3. CONSIDERING THE FACTS AND KEEPING IN MIND THE DE CISION IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320, WE DISMISS THE APPEALS AS ASSESSEE NOT INTERESTED. 4. HOWEVER, THE ASSESSEE SHALL BE AT LIBERTY TO APP ROACH THE TRIBUNAL FOR RECALLING THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NO N-APPEARANCE ON THE DATE OF HEARING. 5. IN THE RESULT, THE APPEALS OF ASSESSEE ARE DISMI SSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 22.09.2011. SD/- SD./- , , , , MAHAVIR SINGH, JUDICIAL MEMBER . .. .!' !'!' !'. .. . , ,, , #$ #$ #$ #$ , C.D.RAO, ACCOUNTANT MEMBER. ( (( ('$ '$ '$ '$) )) ) DATE: 22.09.2011. #5 0 .8 9#8):- COPY OF THE ORDER FORWARDED TO: 1. M/S. ZENITH EXPORTS LIMITED, 19, R.N.MUKHERJEE ROAD , KOLKATA-700001. 2 THE A.C.I.T., CIRCLE-5, KOLKATA. 3. THE CIT, 4. THE CIT(A)-VI, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA /8 ./ TRUE COPY, #5'2/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.)