Mohit Agarwal, Kolkata V. A.C.I.T Cir - 23,kolkata, Kolkata

ITA 708/KOL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100181 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 8 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 03-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DEBASHIS BANERJEE JCIT SRDR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A KOLKATA BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 708 / KOL / 2013 ASSESSMENT YEAR :2009-10 MOHIT AGARWAL 24, GIRISH AVENUE, (NEAR BAG BAZAAR), GIRSH GHOSH HOUSE, KOLKAT-700003 [ PAN NO. AFCPA 4673 E ] V/S . ACIT, CIRCLE-23, BAMBOO VILLA, 9 TH FLOOR, 169, AJC BOSE ROAD, KOLKATA-14 /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI DEBASHIS BANERJEE, JCIT, SR-DR /DATE OF HEARING 14-12-2015 /DATE OF PRONOUNCEMENT 14-12-2015 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-XIV, KOLKATA DATED 24.01.2013 FOR ASSESSMENT YEAR 2009-10. 2. AT THE TIME OF HEARING NEITHER APPEARED NOR FILE D ANY ADJOURNMENT APPLICATION ON BEHALF OF ASSESSEE THOUGH NOTICE OF HEARING SENT TO ASSESSEE THROUGH RPAD. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. IN VIEW OF THE DECISIONS IN THE CASE O F CIT VS. MULTIPLAN (I) LTD., REPORTED IN 38 ITD 320 (DEL.), HONBLE MP HIGH COUR T IN THE CASE OF ESTATE OF ITA NO.708/KOL/2013 A.Y.2009-10 MOHIT AGARWAL V. ACIT, CIR-23, KOL. PAGE 2 LATE TUKJIRAO HOLKAR VS. CWT 223 ITR 480 AND HONBL E PUNJAB AND HARYANA HIGH COURT IN THE CASE OF NEW DIWAN OIL MILLS VS. C IT 296 ITR 495 (P & H) AND THE HONBLE SUPRME COURT IN THE CASE OF CIT VS. B.N.BHATTACHARJEE & ANOTHER 296 ITR 495 (SC), LAYING DOWN PROPOSITION T HAT A LITIGANT HAS NOT ONLY TO FILE AN APPEAL BUT HAS TO PROSECUTE THE SAME DI LIGENTLY AND ON FAILURE TO SO PROSECUTE THE APPEAL CAN BE DISMISSED FOR NON PROSE CUTION, WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSEC UTION. 3. IN THE RESULT, BOTH APPEALS ARE DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT 14/ 12/2015 SD/- SD/- (N.V.VASUDEVAN) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP !- 14 /1 2 /2015 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-MOHIT AGARWAL, 24, GIRISH AVENUE, (NR. B AG BAZAAR), GIRSH GHOSH HOUSE, KOLKATA-7 0003 2. /RESPONDENT-ACIT, CIR-23, BAMBOOVILLA, 9 TH FL, 169 AJC BOSE ROAD, KOL-14 3. * +,- - . / CONCERNED CIT KOLKATA 4. - - .- / CIT (A) KOLKATA 5.01233+,, - +, , / DR, ITAT, KOLKATA 6.26789 / GUARD FILE. BY ORDER/ -, /TRUE COPY/ / - +, ,