Shweta Chhawchharia, Kolkata V. ITO, Ward - 37(4), Kolkata , Kolkata

ITA 660/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0805 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 10-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. P.M.JAGTAP, VICE PRESIDENT & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.660/KOL/2018 (ASSESSMENT YEAR-2011-12) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 28.01.2018 PASSED BY CIT(A)-11, KOLKATA FOR AY 2011-12 U/S 143(3)/147 OF THE INCOME TAX ACT, 1961 (IN SHORT ACT). 2. WE FIND NO REPRESENTATION ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FILED SEEKING ADJOURNMENT. THE ASSESSEE CALLED ABSENT. 3. HEARD LD. DR AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS NOTED THAT THE ASSESSEE FILED THIS APPEAL ON 10.04.2018. THE REGISTRY, ITAT, KOLKATA BENCHES ISSUED NOTICE DATED 30.11.2018 TO THE ASSESSEE INTIMATING THE FIXATION OF DATE OF HEARING ON 01.01.2019. FOR NON-APPEARANCE OF THE ASSESSEE NOR HER AUTHORIZED REPRESENTATIVE, THE APPEAL WAS ADJOURNED TO 30.01.2019. AGAIN THE REGISTRY, ITAT, KOLKATA BENCHES ISSUED ANOTHER NOTICE DATED 03.01.2019 INTIMATING THE DATE OF HEARING ON 30.01.2019 TO THE ASSESSEE BY RPAD BUT, HOWEVER, WE FIND NO REPRESENTATION ON BEHALF OF THE SHWETA CHHAWCHHARIA, IA, NANDA MULLLICK LANE, KOLKATA-700006. PAN-ADQPC8636H VS ITO, WARD-37(4), KOLKATA-700001. (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH.SHANKAR HALDER, SR.DR JCIT DATE OF HEARING 30.01.2019 DATE OF PRONOUNCEMENT 27.03.2019 ITA NO.660/KOL/2018 (ASSESSMENT YEAR-2011-12) PAGE | 2 ASSESSEE. LD.DR VEHEMENTLY CONTENDED THAT THE APPEAL SHOULD BE DISMISSED AS THERE WAS NO REPRESENTATION ON BEHALF OF THE ASSESSEE INSPITE OF ISSUANCE OF NOTICES BY THE REGISTRY. WE FIND FORCE IN THE ARGUMENTS OF THE LD. DR AND AS DISCUSSED ABOVE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON- PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 27.03.2019. SD/- SD/- (P.M.JAGTAP) (S.S.VISWANETHRA RAVI) VICE PRESIDENT JUDICIAL MEMBER DATE:-27.03.2019 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- SHWETA CHHAWCHHARIA, IA, NANDA MULLLICK LANE, KOLKATA- 700006. 2. RESPONDENT- ITO, WARD-37(4), KOLKATA-700001. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA