Samvritah Vanijya Private Limited, Kolkata V. ITO, Ward 5(1), Kolkata, Kolkata

ITA 837/KOL/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6495 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 24-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 68

Judgement Text

1 ITA NO. 837/KOL/2017 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, KOLKATA BEFORE: SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA NO. 837/KOL/2017 A.Y 2012-13 M/S. SAMVRITAH VANIJYA VS. I.T.O., WARD 5(1), PVT. LTD. KOLKATA PAN: AAQCS 8669G (APPELLANT) (RES PONDENT) APPEARANCES BY : NONE APPEARED FOR THE ASSESSEE/ADJ. PETITION NOT F ILED SHRI A.K. TIWARI, CIT, LD.DR DATE OF HEARING : 25-04-2018 DATE OF PRONOUNCEMENT : 25-04-2018 O R D E R SHRI S.S. VISWANETHRA RAVI, JM :- THE ABOVE APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS), 2, KO LKATA DATED 03- 01-2017 FOR THE ASSESSMENT YEAR 2012-13. 2. IT IS NOTICED THAT THE REGISTRY FIXED THE APPEAL OF ASSESSEE FOR HEARING ON 25-04-2018 BY ISSUING NOTICE DT. 09-03-2 018. WE FIND NO REPRESENTATION ON BEHALF OF ASSESSEE ON THIS DAY I. E. 25-04-2018 FIXED BY THE REGISTRY. IT IS FURTHER NOTICED THAT IN THE FIRST APPELLATE PROCEEDINGS BEFORE THE CIT-A THE ASSESSEE SOUGHT A DJOURNMENTS ON 21-07-2016, 24-08-2016, 22-09-2016, 26-10-2016 & 22 -12-2016 AND AS SUCH THE CASE OF ASSESSEE WAS ADJOURNED FROM TI ME TO TIME. ACCORDING TO CIT-A, ON SUCH DATE OF HEARINGS NEITH ER ANY ONE APPEARED 2 ITA NO. 837/KOL/2017 NOR ANY APPLICATION SEEKING ADJOURNMENT FILED ON BEHALF OF ASSESSEE. WE FIND NO REPRESENTATION BY THE ASSESSEE BEFORE CI T-A AND FURTHER, WE FIND NO EXPLANATION WAS GIVEN TO AO REGARDING THE A DDITIONS MADE U/SEC. 68 & 14 A OF THE ACT. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS CASE. IN VIEW OF THE ABOVE, FOLLOWING THE DECISIONS OF THE ITAT, DELHI BENCH IN THE CASE OF MULTIPLAN INDIA (P) LIMITED REPORTED IN 38 ITD 320(DEL) AND HONBLE MAD HYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA R VS. CWT REPORTED IN (223 ITR 480(MP), WE DISMISS THE APPEAL OF THE ASS ESSEE IN LIMINE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 25-04- 2018 SD/- SD/- ARJUN LAL SAINI S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 25-04-2018 1. THE APPELLANT/ ASSESSEE: M/S. SAMRITAH VANIJYA PRIVATE LTD 23A, N.S ROAD, 1 ST FLOOR, KOLKATA-700 001. 2 . THE RESPONDENT/ DEPARTMENT : THE I.T.O WARD 5(1 ) , AAYKAR BHAWAN,,KOLKATA-700 069. 3. CIT 4. CIT(A) 5. THE DEPARTMENTAL REPRESENTATIVE 6. GUARD FILE TRUE COPY BY ORDER SR.PS/H.O.O ITAT KOLKATA * PRADIP SPS COPY OF THE ORDER FORWARDED TO: -