Sri Debayan Bhattacharya, Kolkata V. A.C.I.T Cir - 50,kolkata, Kolkata

ITA 639/KOL/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5013 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 11 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 17-03-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 22-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DAVID Z CHOWNGTHU J
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C KOLKATA BEFORE SHRI N.V.VASUSDEVAN, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 639 / KOL / 2013 ASSESSMENT YEAR :2009-10 SRI DEBAYAN BHATTACHARYA DB-29, B-4, SECTOR-1, SALT LAKE CITY, KOLKATA- 700064 [ PAN NO. AAJPB 2128 D ] V/S . ACIT, CIRCLE-50, UTTARAPAN COMPLEX, MANIKTALA, CIVIC CENTRE, 2 ND FLOOR, ROOM NO.6 KOLKATA- 700 054 /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI DAVID Z CHOWNGTHU, JCIT-DR /DATE OF HEARING 17-03-2016 /DATE OF PRONOUNCEMENT 17-03-2016 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-XXXII, KOLKATA DATED 03.01.201 3. ASSESSMENT WAS FRAMED BY ACIT, CIRCLE-50, KOLKATA U/S 143(3) OF TH E INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) VIDE HIS ORD ER DATED 30.12.2011 FOR ASSESSMENT YEAR 2009-10. 2. LAST HEARING I.E. ON 17.11.2015 NONE APPEARED ON BEHALF OF ASSESSEE NOR FILED ANY ADJOURNMENT APPLICATION THOUGH NOTICE OF HEARING SENT TO ITA NO.639/KOL/2013 A.Y. 2009-10 SH DEBAYAN BHATTACHARYA V. ACIT, CIR-50 KOL . PAGE 2 ASSESSEE THROUGH REGISTERED POST WITH ACKNOWLEDGMEN T DUE (RPAD). TODAY AT THE TIME OF HEARING EITHER APPEARED OR FILED ANY ADJOURNMENT APPLICATION ON BEHALF OF ASSESSEE. HENCE, IT APPEARS THAT THE ASSE SSEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL. IN VIEW OF THE DECISIONS I N THE CASE OF CIT VS. MULTIPLAN (I) LTD., REPORTED IN 38 ITD 320 (DEL.), HONBLE MP HIGH COURT IN THE CASE OF ESTATE OF LATE TUKJIRAO HOLKAR VS. CWT 223 ITR 480 AND HONBLE PUNJAB AND HARYANA HIGH COURT IN THE CASE OF NEW DI WAN OIL MILLS VS. CIT 296 ITR 495 (P & H) AND THE HONBLE SUPRME COURT IN THE CASE OF CIT VS. B.N.BHATTACHARJEE & ANOTHER 296 ITR 495 (SC), LAYIN G DOWN PROPOSITION THAT A LITIGANT HAS NOT ONLY TO FILE AN APPEAL BUT HAS TO PROSECUTE THE SAME DILIGENTLY AND ON FAILURE TO SO PROSECUTE THE APPEAL CAN BE DI SMISSED FOR NON PROSECUTION, WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 3. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED IN LIMINI . ORDER PRONOUNCED IN THE OPEN COURT 17/ 03/2016 (N.V.VASUDEVAN) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP !- 17 / 03 /201 6 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SRI DEBAYAN BHATTACHARYA, DB-29, B-4, SE CTOR-1, SALT LAKE, KOL-64 2. /RESPONDENT-ACIT CIR-50, UTTARAPANA COMPLEX, MANIKT ALA, CIVIC CENTRE, 2ND FLOOR, ROOM NO 6, KOLKATA-700 054 3. ) *+ , , - / CONCERNED CIT KOLKATA 4. , , -- / CIT (A) KOLKATA 5. 012 33*+, , *+ , / DR, ITAT, KOLKATA 6. 267 89 / GUARD FILE. BY ORDER/ , , / , *+ ,