M/s Balgopal Distributors Pvt. Ltd., Kolkata V. ITO, WD-1(2), KOLKATA, Kolkata

ITA 966/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1432 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 9 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 06-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA CIT LD

Judgement Text

1 ITA NO.966/KOL/2016 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, KOLKATA BEFORE: SHRI M. BALAGANESH, ACCOUNTANT MEMBER, AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO. 966/KOL/2016 A.Y 2008-09 BALGOPAL DISTRIBUTORS VS. I.T.O. WARD 1(2), KOLKA TA PVT. LTD. PAN: AADCB 4857G (APPELLANT) (RE SPONDENT) APPEARANCES BY : NONE APPEARED FOR THE ASSESSEE SHRI S. DASGUPTA, ADDL. CIT, LD. SR.DR DATE OF HEARING : 05-03-2018 DATE OF PRONOUNCEMENT : 05-03-2018 O R D E R SHRI S.S. VISWANETHRA RAVI, JM :- THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE OR DER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS), 1, KO LKATA DATED 29- 02-2016 FOR THE ASSESSMENT YEAR 2008-09. 2. IT IS NOTICED THAT THE REGISTRY FIXED THE APPEA L OF THE ASSESSEE FOR THE HEARING ON 28-11-2017, 23-01-2018 & 05-03-2018 BY ISSUING NOTICES THROUGH REGD/AD POST. WE FIND NO REPRESENTA TION ON BEHALF OF ASSESSEE ON ALL THE DATES OF HEARING FIXED BY THE B ENCH/REGISTRY. WE FIND THAT THE CIT-A ALSO ISSUED NOTICES FIXING THE DATE OF HEARINGS ON 21-12-2015, 28-01-2016, 10-02-2016 AND 26-02-2016. ON THOSE DATES ALSO THERE WERE NO REPRESENTATIVE/APPEARANCE ON BEH ALF OF ASSESSEE AND THEREFORE, THE CIT-A PASSED ORDER EX PARTE FOLL OWING THE JUDGMENT 2 ITA NO.966/KOL/2016 OF THE HONBLE SUPREME COURT IN THE CASE OF H.M. ES UFALI H.M ABDULALI REPORTED IN 1973 90 ITR 271 (SC), WHICH IMPUGNED OR DER IS BEFORE US. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN P ROSECUTING 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 MADHYA PRADESH HIGH COURT IN THE CASE OF ES TATE OF LATE TUKOJIRAO HOLKAR VS. CWT REPORTED IN (223 ITR 480(M P), WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PR OSECUTION. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 05-03 -2018 SD/- SD/- M. BALAGANESH S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 05-03-2018 1. THE APPELLANT/ASSESSEE: M/S.BALGOPAL DISTRIBUTO RS PVT. LTD 235/2A, AJC BOSE ROAD, KOLKATA-700 020. 2 . THE RESPONDENT/ DEPARTMENT : THE I.T.O, WARD 1 ( 2 ), AAYKAR BHAWAN, P - 7 CHOWRINGHEE SQUARE, KOLKATA - 69. 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: -