Anudeep Towers (P) Ltd., Kolkata V. CIT-VIII, Kolkata, Kolkata

ITA 99/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9391 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 01-11-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 17-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: T VARKE JUDICIAL MEMBER

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI ABY.T VARKE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 99 / KOL / 2014 ASSESSMENT YEAR :2009-10 ANUDEEP TOWERS (P) LTD. 7.1A GRANT LANE, ROOM 18, 1 ST FLOOR, KOLKATA-12 [ PAN NO.AAECAA 4395 D ] V/S . COMMISSIONER OF INCOME TAX (APPEALS)-VIII, AAYAKAR BHAWAN, P-7, CHOWRNNGHEE SQUARE, KOLKATA-69 /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI DEBASISH BANERJEE, JCIT-SR-DR /DATE OF HEARING 07-02-2017 /DATE OF PRONOUNCEMENT 07-02-2017 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-VIII, KOLKATA DATED 25.10.2013 PERTAINING TO ASSESSMENT YEAR 2009-10. 2. AT THE TIME OF HEARING NEITHER APPEARED NOR FIL ED 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 HONBLE PUNJAB AND HARYANA ITA NO.99/KOL/014 A.Y. 2009-10 ANUDEEP TOWERS (P) LTD. VS. CIT(A)-VIII, KOL. 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 07 /02/2017 SD/- SD/- (ABY. T. VARKE) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP !- 07 / 02 /201 7 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-ANUDEEP TOWERS(P) LTD. 7/1A GRANT LANE, ROOM 18, 1 ST FL. KOL-12 2. /RESPONDENT-CIT(A)-VIII, AYAKAR BHAWAN, P-7, CHOWRI NGHEE SQ. KOLKATA-69 3. ) *+ , , - / CONCERNED CIT KOLKATA 4. , , -- / CIT (A) KOLKATA 5. 012 33*+, , *+ , / DR, ITAT, KOLKATA 6. 267 89 / GUARD FILE. BY ORDER/ , , /TRUE COPY/ / , *+ ,