Sri Nikhilesh Sadhukhan, Kolkata V. I.T.O Wd - 40(2),kolkata, Kolkata

ITA 925/KOL/2013

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 3204 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 10-02-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 25-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJAT KUREEL JCIT SRDR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A KOLKATA BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 925 / KOL / 2013 ASSESSMENT YEAR :2005-06 SRI NIKHILESH SADHUKHAN 3, RAJ KUMAR CHATTERJEE ROAD, KOLKAT-700037 [ PAN NO. AQLPS 4146 G ] V/S . INCOME TAX OFFICER, WARD-10(2), 18 RABINDRA SARANI, KOLKATA-700 001 /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI RAJAT KUREEL, JCIT, SR-DR /DATE OF HEARING 04-02-2016 /DATE OF PRONOUNCEMENT 04-02-2016 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-XXIV, KOLKATA DATED 13.03.2013 FOR ASSESSMENT YEAR 2005-06. 2. AT THE TIME OF HEARING NEITHER APPEARED NOR FILE D ANY ADJOURNMENT APPLICATION ON BEHALF OF ASSESSEE THOUGH NOTICE OF HEARING SENT TO ASSESSEE THROUGH RPAD. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. IN VIEW OF THE DECISIONS IN THE CASE O F CIT VS. MULTIPLAN (I) LTD., REPORTED IN 38 ITD 320 (DEL.), HONBLE MP HIGH COUR T IN THE CASE OF ESTATE OF LATE TUKJIRAO HOLKAR VS. CWT 223 ITR 480 AND HONBL E PUNJAB AND HARYANA ITA NO.925/KOL/2013 A.Y.2005-06 SH. NIKLHILESH SADHUKHAN V. ITO WD-40(2), K OL. PAGE 2 HIGH COURT IN THE CASE OF NEW DIWAN OIL MILLS VS. C IT 296 ITR 495 (P & H) AND THE HONBLE SUPRME COURT IN THE CASE OF CIT VS. B.N.BHATTACHARJEE & ANOTHER 296 ITR 495 (SC), LAYING DOWN PROPOSITION T HAT A LITIGANT HAS NOT ONLY TO FILE AN APPEAL BUT HAS TO PROSECUTE THE SAME DI LIGENTLY AND ON FAILURE TO SO PROSECUTE THE APPEAL CAN BE DISMISSED FOR NON PROSE CUTION, WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSEC UTION. 3. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED IN LI MINE. ORDER PRONOUNCED IN THE OPEN COURT 04/ 02/2016 SD/- SD/- (N.V.VASUDEVAN) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP !- 04 / 02 /201 6 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SHRI NIKHILESH SADHUKHAN, 3 RAJ KUMAR CH ATTERJEE ROAD, KOL-37 2. /RESPONDENT-INCOME TAX OFFICER, WARD-40(2) 18, RABI NDRA SARANI KOL-01 3. ) *+, , - / CONCERNED CIT KOLKATA 4. , , -- / CIT (A) KOLKATA 5.01233*+, , *+ , / DR, ITAT, KOLKATA 6.26789 / GUARD FILE. BY ORDER/ ,, /TRUE COPY/ / , *+ ,