Jt. Receivers, Chetla Auddy Estate, Kolkata V. I.T.O.,Ward-29(4), Kolkata

ITA 924/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3449 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 06-11-2019
• Assessment Year: 2011-2012
• Appeal Filed On: 26-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER] I.T.A. NO. 924/KOL/2019 ASSESSMENT YEAR: 2011-12 JT. RECEIVERS, CHETLA AUDDY ESTATE..............................APPELLANT 18, RAKHAL DAS AUDDY KOLKATA 700 027 [PAN: AAAAJ 1447 M] VS. INCOME TAX OFFICER, WARD-29(4), KOLKATA............................................................RESPONDENT APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI DHRUBOJYOTI RAY, JCIT, SR. D/R, APPEARING ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : NOVEMBER 6 TH , 2019 DATE OF PRONOUNCING THE ORDER : NOVEMBER 27 TH , 2019 O R D E R PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 12, KOLKATA, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 26/02/2019, FOR THE ASSESSMENT YEAR 2011-12. 2. THIS CASE CAME UP FOR HEARING ON 26/09/2019. NONE APPEARED ON BEHALF OF THE ASSESSEE. LATER A NOTICE WAS ISSUE BY RPAD INDICATING THE DEFECTS IN FILING OF THIS APPEAL WAS ISSUED TO THE ASSESSEE. THE DEFECTS HAVE NOT BEEN RECTIFIED. IT IS ALSO FOUND THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE LOWER AUTHORITIES. UNDER THESE CIRCUMSTANCES, WE DISMISS THIS CASE FOR NON-RECTIFICATION OF DEFECTS IN THE APPEAL FORMS. THE ASSESSEE IS AT LIBERTY TO RECTIFY THE DEFECTS AND THEREAFTER APPROACH THIS BENCH FOR RESTORATION OF THE APPEAL, FOR FRESH ADJUDICATION AS PER RULES. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. KOLKATA, THE 27 TH DAY OF NOVEMBER, 2019. SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED : 27.11.2019 {SC SPS} C OPY OF THE ORDER FORWARDED TO: 1. JT. RECEIVERS, CHETLA AUDDY ESTATE 18, RAKHAL DAS AUDDY KOLKATA 700 027 2. INCOME TAX OFFICER, WARD- 29(4), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 OPY OF THE ORDER FORWARDED TO: JT. RECEIVERS, CHETLA AUDDY ESTATE 29(4), KOLKATA SENT THROUGH E-MAIL. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGIST ITAT, KOLKATA BENCHES I.T.A. NO. 924/KOL/2019 ASSESSMENT YEAR: 2011-12 JT. RECEIVERS, CHETLA AUDDY ESTATE TRUE COPY BY ORDER ASSISTANT REGIST RAR ITAT, KOLKATA BENCHES