Lifewood Tradelinks Pvt. Ltd., Kolkata V. ITO, Ward 15(4), Kolkata, Kolkata

ITA 886/KOL/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3451 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 28-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C, BENC H KOLKATA BEFORE SHRI ABY T VARKEY, JM & SHRI M.BALAGANESH, AM ITA NO.886/KOL/2017 ( ASSESSMENT YEAR :2012-13 ) M/S. LIFEWOOD TRADELINKS PVT. LTD., 9, OLD CHINA BAZAR STREET KOLKATA 700 001 VS. INCOME TAX OFFICER, WARD- 13(2), KOLKATA 110, SHANTI PATIL, OPPOSITE RUBY HOSPITAL, KASBA, E.M.BY-PASS, KOLKATA, WEST BENGAL 700 017 PAN/GIR NO.AACCL2127J (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY NONE REVENUE BY DR. P.K.SRIHARI DATE OF HEARING 04/04/2019 DATE OF PRONOUNCEMENT 26/04/2019 / O R D E R PER M. BALAGANESH (A.M) : THIS APPEAL IN ITA NO.886/KOL/2017 FOR A.Y.2012-13 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (AP PEALS)-5, KOLKATA IN APPEAL NO.234/CIT(A)-5/WD-13(2)/15-16 DATED 24/11/2 016 (LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S.1 44 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS ACT) DATED 27 /03/2015 BY THE LD. ITO WARD 13(2), KOLKATA (HEREINAFTER REFERRED TO AS LD. AO). 2. AT THE TIME THE CASE WAS CALLED FOR HEARING, NON E APPEARED ON BEHALF OF THE ASSESSEE AND NO ADJOURNMENT PETITION WAS EVEN PREFERRED ITA NO.886/KOL/2017 M/S. LIFEWOOD TRADELINKS PVT. LTD., 2 ON BEHALF OF THE ASSESSEE. THE CASE WAS EARLIER LIS TED FOR HEARING ON 01/01/2019 AND 20/02/2019 ON WHICH DATES THERE WAS NO APPEARANCE BY THE ASSESSEE. ACCORDINGLY, IT IS CLEAR THAT THE ASS ESSEE IS NOT INTERESTED IN PURSUING THIS APPEAL. HENCE, APPEAL IS DISMISSED FO R NON-PROSECUTION WITH A LIBERTY GIVEN TO THE ASSESSEE TO PREFER MISCELLAN EOUS APPLICATION IF THEY SO DESIRE AFTER GIVING REASONABLE EXPLANATION FOR N ON-APPEARANCE ON THE SCHEDULED DATE OF HEARING. 3. IN THE RESULT, APPEAL IS DISMISSED FOR NON-PROSE CUTION. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 26/04 /2019 SD/ - ( ABY T VARKEY ) SD/ - (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED 26/04/2019 KARUNA SR.PS COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, KOLKATA 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// ITA NO.886/KOL/2017 M/S. LIFEWOOD TRADELINKS PVT. LTD., 3 DATE INITIAL 1. DRAFT DICTATED ON 23/04/2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 23/04/2019 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. 11. DICTATION P AD IS ENCLOSED YES