Smt. Santosh Devi Sharma, Kolkata V. ITO, Ward 47(2), Kolkata, Kolkata

ITA 623/KOL/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6461 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 30-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A BHATTACHARJEE CIT LD

Judgement Text

1 ITA NO.623/KOL/2017 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, KOLKATA BEFORE: SHRI P.M. JAGTAP, ACCOUNTANT MEMBER, AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.623/KOL/2017 A.Y 2011-12 SMT. SANTOSH DEVI VS. INCOME TAX OFFICER, SHARMA WARD 47(2),KOLKATA PAN: AMBPS7410D (APPELLANT) (R ESPONDENT) APPEARANCES BY : NONE APPEARED FOR THE ASSESSEE SHRI A.BHATTACHARJEE, ADDL. CIT, LD.DR DATE OF HEARING : 09-04-2018 DATE OF PRONOUNCEMENT : 09-04-2018 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), 14, K OLKATA DATED 29- 08-2016 FOR THE ASSESSMENT YEAR 2011-12. 2. IT IS NOTICED THAT THE REGISTRY FIXED THE APPEA L OF THE ASSESSEE FOR THE HEARING ON 09-04-2018 BY ISSUING NOTICE DT. 23- 02-2018, WHICH WAS RETURNED UNSERVED BY THE POSTAL DEPARTMENT. WE FIND NO REPRESENTATION ON BEHALF OF ASSESSEE NOR FILED ANY APPLICATION SEE KING ADJOURNMENT. ON PERUSAL OF THE RECORD, WE FIND THAT THE ASSESSEE HA S NOT COMPLIED WITH THE NOTICE(S) ISSUED BY THE CIT-A EVEN IN THE FIRST APPELLATE PROCEEDINGS IN SUPPORT OF THE GROUNDS OF APPEAL THEREIN AND THE RE WAS NO REPRESENTATION ON BEHALF OF ASSESSEE. THE DETAILS O F DATES FIXED FOR 2 ITA NO.623/KOL/2017 HEARING BY THE CIT-A ARE AVAILABLE AT PAGE-2 OF HIS ORDER. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HER CASE. IN VIEW OF THE ABOVE, FOLLOWING THE DECISIONS OF THE ITAT, DE LHI BENCH IN THE CASE OF MULTIPLAN INDIA (P) LIMITED REPORTED IN 38 ITD 3 20(DEL) AND HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT REPORTED IN (223 ITR 480(MP), WE DI SMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 09-04 -2018 SD/- SD/- P.M. JAGTAP S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 09-04-2018 1. THE APPELLANT/ASSESSEE: SMT. SANTOSH DEVI SHARM A, 111, RABINDRAPALLY, KESTOPUR, KOLKATA-101. 2 . THE RESPONDENT/ DEPARTMENT : THE I.T.O, WARD 4 7 ( 2 ), 3 GOVT. PLACE (W), KOLKATA - 1. 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: -