M/s. Longview Dealers Pvt. Ltd., , Kolkata V. ITO, Ward - 3(2) , Kolkata

ITA 50/KOL/2019

AI Insights

The case involves M/s. Longview Dealers Pvt. Limited, the appellant, who challenged an order from the Commissioner of Income Tax (Appeals)-6, Kolkata, dated August 10, 2016, for the assessment year 2008-09. The appeal was filed almost three years after the impugned order was passed. The Tribunal noted several procedural deficiencies in the appeal filed by the assessee, including the use of an outdated form, incomplete information, and lack of necessary documentation. Despite these deficiencies, the Tribunal proceeded to dismiss the appeal due to the assessee's failure to engage with the procedural requirements and respond to the Tribunal's notices.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129100 (ITAT-KOLKATA)
• Duration Of Justice: 4 year(s) 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-05-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 03-05-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 09-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA No. 50/KOL/2019 Assessment Year : 2008-2009 M/s. Longview Dealers Pvt. Limited 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President & Shri Rajesh Kumar, Accountant Member I.T.A. No. 50/KOL/2019 Assessment Year: 2008-2009 M/s. Longview Dealers Pvt. Limited,............Appellant 7, Mango Lane, Flat No. 302/303, Kolkata-700001 [PAN: AABCL3785B] -Vs.- Income Tax Officer,................................Respondent Ward-3(2), Kolkata Appearances by: N o n e, appeared on behalf of the assesseee Shri Subhrajyoti Bhattacharjee, CIT (DR), appeared on behalf of the Revenue Date of concluding the hearing : May 04, 2023 Date of pronouncing the order : May 25, 2023 O R D E R Per Shri Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals)-6, Kolkata dated 10 th August, 2016 passed for assessment year 2008-09. ITA No. 50/KOL/2019 Assessment Year : 2008-2009 M/s. Longview Dealers Pvt. Limited 2 2. This appeal was presented before the Tribunal on 10.01.2019, i.e. almost three years of the passing of the impugned order. The assessee has nowhere submitted as to how a period of three years was consumed by it for challenging this order. The Registry has raised six objections namely- (1) Appeal is not filed by New Form 36; (2) Col. No. 11 of Form 36 is not filled in; (3) Assessment order not filed; (4) Grounds of appeal before CIT(A) not filed; (5) Appeal fee not filed in minor head 300; (6) CIT(A)’s order not duly certified. 3. The assessee has not filed copy of the assessment order. It is not responding to the notices issued by the Registry and, therefore, it appears that the assessee is not interested in prosecuting this appeal, hence it is dismissed. 4. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on May 25, 2023. Sd/- Sd/- (Rajesh Kumar) (Rajpal Yadav) Accountant Member Vice-President(KZ) Kolkata, the 25 th day of May, 2023 ITA No. 50/KOL/2019 Assessment Year : 2008-2009 M/s. Longview Dealers Pvt. Limited 3 Copies to : (1) M/s. Longview Dealers Pvt. Limited, 7, Mango Lane, Flat No. 302/303, Kolkata-700001 (2) Income Tax Officer, Ward-3(2), Kolkata, (3) Commissioner of Income Tax (Appeals)-6, Kolkata; (4) Commissioner of Income Tax , (5) The Departmental Representative (6) Guard File TRUE COPY By order Assistant Registrar Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.