DCIT, Circle -6 Kolkata, Kolkata V. Avantha Realty Ltd.earlier known M/s Janpath Investments & Holdings Ltd, Kolkata

ITA 603/KOL/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100222 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 7 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 13-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUDIPTA GUHA
• Assessee Lawyers: SANJAY BHAUMIK
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A, KOLKATA (BEFORE SHRI P. M. JAGTAP, A.M. & SHRI S.S.VISWANET HRA RAVI, J.M.) ITA NO. 603/KOL/2012 : AS STT. YEAR : 2008-2009 DCIT, CIRCLE-6 KOLKATA VS M/S. AVANTHA REALTY LTD. (EARLIER KNOWN AS JANPATH INVESTMENTS & HOLDINGS LTD. (PAN: AAACJ 8030A) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUDIPTA GUHA, JCIT, SR.DR RESPONDENT BY : SHRI SANJAY BH AUMIK, ADVOCATE DATE OF HEARING : 05.11.2015 DATE OF PRONOUNCEMENT : 04-12-2015 ORDER PER SHRI S.S.VISWANETHRA RAVI, J.M . THIS APPEAL IS FILED BY THE REVENUE HAVING AGGRIEVE D BY THE ORDER DATED 23.12.2011 PASSED BY THE CIT(APPEALS)-VI, KOL KATA IN APPEAL NO.175/CIT(A)-VI/CIR-6/10-11/KOL. FOR THE ASSESSMEN T YEAR 2008-09 FRAMED UNDER SECTION 143(3) OF I.T.ACT. 2. THE REVENUE PRESENTED THIS APPEAL ON 13.04.2012 WITH DELAY OF 14 DAYS AND THE REGISTRY HAS NUMBERED THE APPEAL ON 26 .04.2012 AND FIXED FOR HEARING ON 27.08.2012. ON 13.08.2014, THE LD. D R PRAYED FOR TIME TO FILE A BETTER AFFIDAVIT IN SUPPORT OF CONDONATIO N OF DELAY AND THE APPEAL IS BEING ADJOURNED FROM TIME TO TIME FOR THE SAME REASON TILL 05.11.2015. ON 05.11.2015, THE LD. DR SOUGHT ADJOUR NMENT. IT IS OBSERVED FROM THE RECORD THAT THE APPELLANT REVENUE IS TAKING TIME ON ONE PRETEXT OR THE OTHER FROM TIME TO TIME. IN SPIT E OF HAVING GIVEN MANY ADJOURNMENTS, THE APPELLANT REVENUE DID NOT TA KE ANY STEPS TO LEAD THEIR ARGUMENTS IN THE PETITION FOR CONDONATIO N OF DELAY AS WELL AS 2 ITA NO.603/KOL/2012 M/S. AVANTHA REALTY LTD . ASSESSMENT YEAR: 2008-09 THE MAIN APPEAL ITSELF. WE DISMISS THE APPEAL AS WE LL AS THE PETITION FOR CONDONATION OF DELAY. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH DECEMBER, 2015. SD/- SD/- ( P.M.JAGTAP) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 04/12/2015 COPY OF ORDER FORWARDED TO: 1 M/S. AVANTHA REALTY LTD. (EARLIER KNOWN AS JANPATH INVESTMENTS & HOLDINGS LTD.), KREBS HOUSE, 1 ST FLOOR, 6B, PRETORIA STREET, KOLKATA 700 071 2 ACIT, CIRCLE-6, KOLKATA 3 THE CIT(A), 4 5 CIT, 5. D.R. TRUE COPY, BY ORDER, ASSTT. REGISTRAR , ITAT, KOLKATA TALUKDAR/SR.PS