Das Karmakar Brick Field, Kolkata V. ITO, Wd.23(1), Kolkata, Hooghly

ITA 8/KOL/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0809 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 03-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C, KOLKATA BEFORE SH. P.M.JAGTAP, VICE PRESIDENT & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.08/KOL/2017 (ASSESSMENT YEAR-2013-14) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 27.10.2016 PASSED BY CIT(A)-6, KOLKATA FOR AY 2013-14 U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT ACT). 2. WHEN THE MATTER WAS CALLED, WE FIND NO APPEARANCE ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FILED SEEKING ADJOURNMENT. THE APPELLANT- ASSESSEE CALLED ABSENT. ON PERUSAL OF THE RECORD, IT IS NOTICED THAT THE REGISTRY, ITAT, KOLKATA BENCH ISSUED NOTICE DATED 27.04.2018 INTIMATING THE FIXATION OF DATE OF HEARING ON 06.06.2018 TO THE ASSESSEE BY RPAD AND DUE TO NON-FUNCTIONING OF BENCH PROCEEDINGS, THE APPEAL WAS ADJOURNED TO 19.09.2018. ON 19.09.2018 ON THE REQUEST OF LD.AR VIDE LETTER DATED 17.09.2018, THE APPEAL WAS ADJOURNED TO 12.11.2018 ON WHICH DATE THE RECORD SHOWS THAT THE APPEAL WAS ADJOURNED TO 10.12.2018 FOR NON- APPEARANCE OF LD.AR ON BEHALF OF THE ASSESSEE. AGAIN, REGISTRY, ITAT, KOLKATA BENCH ISSUED NOTICE DATED 14.11.2018 INTIMATING THE FIXATION OF DAS KARMAKAR BRICK FIELD, C/O.-A.K.SARKAR & ASSOCIATES, CHARTERED ACCOUNTANTS, AC/93A, 2 ND FLOOR, PRAFULLA KANAN EAST, KESTOPUR, KOLKATA-700101. PAN-AAEFD1980C VS ITO, WARD-23(1), HOOGHLY- 712101. (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. S.C.MOHANTI, JCIT SR.DR DATE OF HEARING 29.01.2019 DATE OF PRONOUNCEMENT .03.2019 ITA NO.08/KOL/2017 (ASSESSMENT YEAR-2013-14) PAGE | 2 DATE OF HEARING ON 29.01.2019 BY RPAD. AS DISCUSSED ABOVE, WE FIND NO APPEARANCE ON BEHALF OF THE ASSESSEE AND IT CLEARLY SHOWS THAT THE ASSESSEE WAS IN THE KNOWLEDGE OF DATE OF HEARING AND IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION. 3. 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- DAS KARMAKAR BRICK FIELD, C/O.-A.K.SARKAR & ASSOCIATES, CHARTERED ACCOUNTANTS, AC/93A, 2 ND FLOOR, PRAFULLA KANAN EAST, KESTOPUR, KOLKATA-700101. 2. RESPONDENT- ITO, WARD-23(1), HOOGHLY-712101. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA