Subrata Kar, Kolkata V. ITO, WD-27(4), KOLKATA, Kolkata

ITA 589/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1210 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 04-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE CIT LD

Judgement Text

1 ITA NO 589/KOL/2016 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, KOLKATA BEFORE: SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI DR. A.L. SAINI, ACCOUNTANT MEMBER R ITA NO. 589/KOL/2016 A.Y 2010-11 SUBRATA KAR VS. I.T.O. WARD 27(4) PAN: AFJPK3438E KOLKATA (APPELLANT) (RESPONDENT) APPEARANCES BY : NONE APPEARED FOR THE ASSESSEE SHRI ARINDAM BHATTACHARJEE, ADDL.CIT, LD. SR.DR DATE OF HEARING : 18-10-2017 DATE OF PRONOUNCEMENT : 18-10-2017 O R D E R SHRI S.S. VISWANETHRA RAVI, JM :- THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE OR DER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS), 19, K OLKATA DATED 09/11/2015 FOR THE ASSESSMENT YEAR 2010-11. 2. IT IS NOTICED THAT THE APPEAL FILED BY THE ASSES SEE IS TIME BARRED BY 51 DAYS. FOR WHICH THE ASSESSEE HAS FILED CONDON ATION PETITION BY WAY OF AN AFFIDAVIT DT. 28 MARCH 2016. AFTER PERUSI NG THE CONTENTS THEREIN AND HEARING THE LD.DR, WE PROCEED TO DISPOS E OF THE APPEAL ON MERITS. 3. IT IS ALSO NOTICED THAT THE REGISTRY FIXED THE C ASE FOR THE HEARING BY ISSUANCE OF NOTICE 18-10-2017. ON SUCH DATE, WH EN THE MATTER 2 ITA NO 589/KOL/2016 CALLED, WE FIND NO REPRESENTATION ON BEHALF OF ASSE SSEE NOR FILED ANY APPLICATION SEEKING ADJOURNMENT. IT APPEARS THAT T HE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS CASE. IN VIEW OF THE ABOVE, FOLLOWING THE DECISIONS OF THE ITAT, DELHI BENCH IN THE CASE OF MULTIPLAN INDIA (P) LIMITED REPORTED IN 38 ITD 320(DEL) AND HONBLE MAD HYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA R VS. CWT REPORTED IN (223 ITR 480(MP), WE DISMISS THE APPEAL OF THE ASS ESSEE IN LIMINE FOR WANT OF PROSECUTION. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18-10 -2017. SD/- SD/- A.L. SAINI S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18-10--2017 1. THE APPELLANT/ ASSESSEE: SUBRATA KAR 9C STATION ROAD, DHAKURIA, KOLKATA-31. 2 . THE RESPONDENT/ DEPARTMENT : THE ITO, WARD 27(4), KOLKATA AAYKAR BHAVAN, DAKSHINAPAN, 2 GARIAHAT ROAD (S ), KOLKATA - 6 8 . 3. CIT 4. CIT(A) 5. THE DEPARTMENTAL REPRESENTATIVE 6. GUARD FILE TRUE COPY BY ORDER SR.PS/H.O.O ITAT KOLKATA * PRADIP SPS COPY OF THE ORDER FORWARDED TO: -