ITO, WD-48(3), KOLKATA, Kolkata V. Giasuddin Sardar, Howrah

ITA 779/KOL/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100133 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 01-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIRAJ KUMAR
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 778 - 779 / KOL / 2013 KALYAN EDUCATIONAL SOCIETY, 13, DUM DUM ROAD, KOLKATA 700 074 [ PAN NO. AABTK 2860 K ] V/S . CIT DURGAPUR, 3 RD FLOOR, AAYAKAR BHAWAN ANNEXE, CITY CENTRE, DURGAPUR 713 216 /APPELLANT .. / RESPONDENT /BY ASSESSEE NONE /BY REVENUE SHRI NIRAJ KUMAR, CIT-DR /DATE OF HEARING 27-11-2015 ! /DATE OF PRONOUNCEMENT 27-11-2015 / O R D E R PER BENCH:- THESE APPEALS BY THE ASSESSEE ARE ARISING OUT OF O RDER OF COMMISSIONER OF INCOME TAX, DURGAPUR IN APPEAL NO.C IT/DGP/12A/2012- 2013/3590-3592/3594-359 DATED 26.11.2013 PASSED U/S 12AA OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ). 2. TODAY WHEN BOTH CASES ARE CALLED FOR HEARING N EITHER THE ASSESSEE NOR ANY AR APPEARED ON HIS BEHALF. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. IN VIEW OF THE DECISION S IN THE CASE OF CIT VS. MULTIPLAN (I) LTD., REPORTED IN 38 ITD 320 (DEL.), HONBLE MP HIGH COURT IN THE ITA NO.778-779/KOL/2013 KALYAN EDUCATIONAL SOCIETY V. CIT DRG. PAGE 2 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, BOTH APPEALS ARE DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT 27/ 11/2015 SD/- SD/- (N.V.VASUDEVAN) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP '#$- 27 /1 1 /2015 / COPY OF ORDER FORWARDED TO:- 1. /ASSESSEE-KALYAN EDUCATIONAL SOCIETY, 13, DUM DUM R D, KOLKATA-74 2. /REVENUE-CIT, 3 RD FR, AAYAKAR BHAWAN ANNEXE, CITY CENTRE, DURGAPUR-2 16 3.#-#./ 0 / CONCERNED CIT KOLKATA 4. 0- / CIT (A) KOLKATA 5.2 3455./, ./!, / DR, ITAT, KOLKATA 6.489:; / GUARD FILE. BY ORDER/ , /TRUE COPY/ /# ./!,