Prabhadevi Murarka, Kolkata V. DCIT,CC - XVIII,Kolkata, Kolkata

ITA 55/KOL/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9561 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2017
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 17-01-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 14-01-2015
• Court: TRIBUNAL
• Department Lawyers: SRIDHAR BHATTACHARYA ADCIT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C, BENC H KOLKATA BEFORE SHRI A.T.VARKEY, JM & DR. A.L.SAINI, AM ITA NO.55/KOL/2015 ASSESSMENT YEAR 2012-2013 PRABHADEVI MURARKA, 1/C, MANDEVILLA GARDEN, KOLKATA-700019 VS. DCIT, CC-XVIII, KOLKATA PAN/GIR NO .: A FDPM 2245 R (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI SRIDHAR BHATTACHARYA, ADCIT DATE OF HEARING : 17/01/2017 DATE OF PRONOUNCEMENT : 17/01/2 017 O R D E R PER DR. ARJUN LAL SAINI, AM THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 28.11.2014 OF CIT(A)-21, KOLKATA, RELATING TO AY 2012-2013. 2. THIS APPEAL CAME FOR HEARING TODAY I.E. ON 17.01 .2017. THE NOTICE WAS SENT TO THE ASSESSEE FOR HEARING BY REGISTERED POST WITH AD ON 06.12.2016 TO THE ADDRESS GIVEN BY THE ASSESSEE IN COLUMN NO.10 O F FORM NO.36. HOWEVER NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE ON THE DA TE OF HEARING. NEITHER ANY ADJOURNMENT PETITION WAS FILED IN RESPECT OF THE AB OVE ASSESSEE. IT MEANS THAT ASSESSEE IS NOT INTERESTED TO PROSECUTE THE APPEAL. HENCE THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED FOR NON PROS ECUTION. FOR THIS VIEW, WE FIND SUPPORT FROM THE FOLLOWING DECISIONS :- 1. IN THE CASE OF CIT VS B.N.BHATTACHRGEE AND ANOT HER, REPORTED IN 118 ITR 461 [RELEVANT PAGES 477 & 478] WHEREIN THEIR LORDSH IPS HAVE HELD THAT :