Navin Chandra C. Shah, L/R of Late Subhadra Devi N. Shah, Kolkata V. ACIT, Circle - 37, Kolkata

ITA 703/KOL/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2664 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2010
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 01-04-2010
• Assessment Year: 2003-2004
• Appeal Filed On: 30-04-2009
• Court: TRIBUNAL
• Department Lawyers: R K PAUL
• Assessee Lawyers: S L KOCHAR

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH - A , KOLKATA ( ) BEFORE . . , SHRI B.R.MITTAL, JUDICIAL MEMBER. /AND . . , , SHRI B.K.HALDAR, ACCOUNTA NT MEMBER / ITA NO. 703/KOL/2009 / ASSESSMENT YEAR 2003 - 04 NAVINCHANDRA C. SHAH, L/R. OF LATE SUBHADRA DEVI N.SHAH, 145A, RABINDRA SARANI, KOLKATA 700 073 AJWPS 3165 K - - - VERSUS - . ACIT, CIRCLE 37, KOLKATA. ( / A PP ELLANT ) ( / RESPONDENT ) / FOR THE APPELLANT : / SHRI S.L.KOCHAR, AR / FOR THE RESPONDENT : / SHRI R.K.PAUL, DR / ORDER . . , SHRI B.R.MITTAL, JUDICIAL MEMBER. THE AS SESSEE HAS FILED THIS APPEAL FOR THE ASSESSMENT YEAR 2003 - 04 AGAINST ORDER OF THE LEARNED COMMISSIONER OF INCOME - TAX (APPEALS) DT.20.2.2009 DISPUTING THE CONFIRMATION OF THE PENALTY IMPOSED U/S.271(1(C) OF THE INCOME - TAX ACT,1961. 2. THE APPEAL WAS HEARD ON 1.4.2010. HOWEVER, IT WAS OBSERVED THAT THE APPEAL FILED BY THE ASSESSEE IS DEFECTIVE AS THE FULL TRIBUNAL FEES HAVE NOT BEEN PAID AS PER SECTION 25 3(6) OF THE INCOME - TAX ACT,1961 AS PER NOTE RECORDED BY REGISTRY, ITAT, KOLKATA BENCH. THEREFORE, THE APP EAL WAS FIXED FOR CLARIFICATION ON 9.4.2010 AND THE LEARNED REPRESENTATIVES OF BOTH THE PARTIES WERE INFORMED. /ITA NO. 703/KOL/2009 2 3. ON 9.4.2010, THE DATE FIXED FOR, THE LEARNED AR OF THE ASSESSEE SUBMITS THAT THE ASSESSEE DOES NOT WISH TO PURSUE THE APPEAL AND THE SAME BE ALLOWED TO BE WITHDRAWN . 4. IN VIEW OF THE ABOVE THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 09 .04.2010. SD/ - SD/ - ( . . ) ( B.K.HALDAR), ACCOUNTANT MEMBER . ( . . ), B.R.MITTAL, JUDICIAL MEMBER ( ) DATE : 0 9 .0 4.2010 - COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT : NAVINCHANDRA C. SHAH, L/R. OF LATE SUBHADRA DEVI N.SHAH,145A, RABINDRA SA RANI, KOLKATA 700 073 2 / THE RESPONDENT : ACIT, CIRCLE 37, KOLKATA. 3. / THE CIT, 4. ( ) / THE CIT(A), 5. / DR, KOLKATA BENCHES, KOLKATA 6. GUARD FILE . / TRUE COPY , / BY ORDER , / DEPUTY REGISTRAR . ( /H.K.PADHEE) / SNR.PRIVATE SECRETARY.