Basil International Limited, Kolkata V. DCIT, Central Circle - XXII, Kolkata

ITSSA 44/KOL/2023

• Counselvise Citation: [2023] 101 COUNSELVISE.COM (IT) 9420 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 23 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 20-12-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 21-11-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 27-03-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 250

Judgement Text

| आयकर अपीलीय अिधकरण ᭠यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.(SS).A 44/Kol/2023 Assessment Year: 2010-11 Basil International Limited 79A, P.C. Sorkar Sarani 1 st Floor Kolkata - 700019 [PAN: AACCB0938K] Vs Dy. Commissioner of Income Tax, Central Circle –XXII, Kolkata अपीलाथᱮ/ (Appellant) ᮧ᭜ यथᱮ/ (Respondent) Assessee by : None Revenue by : Shri Abhijit Kundu, CIT, D/R सुनवाई कᳱ तारीख/Date of Hearing : 22/11/2023 घोषणा कᳱ तारीख /Date of Pronouncement: 21/12/2023 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT MEMBER: The above captioned appeal is directed at the instance of the assessee against the order of the learned Commissioner of Income Tax (Appeals), Kolkata – 20, dt. 29/12/2022, (hereinafter the “ld. CIT(A)”), passed u/s 250 of the Income Tax Act, 1961 (“the Act”) for the Assessment Year 2011-12. 2. At the outset, we find that the neither the assessee nor his Authorised Representative has appeared on the date of hearing of its appeal fixed on 25/07/2023, 03/10/2023, 11/10/2023 and today. Notices have been sent through RPAD as well as e-mails but to no effect. The appeal is also time barred by 25 days but no condonation petition has been placed on record. Under these circumstances, we are of the opinion that since there is a violation of Section 253(3) of the Act 2 I.T.(SS).A 44/Kol/2023 Assessment Year: 2010-11 Basil International Limited and appeal has not been filed in time the present appeal is dismissed as infructuous. 3. In the result, appeal of the assessee is dismissed. Order pronounced in the Court on 21 st December, 2023 at Kolkata. Sd/- Sd/- (SONJOY SARMA) (DR. MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated 21/12/2023 *SC SrPs आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Assessee 2. ᮧ᭜यथᱮ / The Respondent 3. संबंिधत आयकर आयुᲦ / Concerned Pr. CIT 4. आयकर आयुᲦ)अपील (/ The CIT(A)- 5. िवभागीय ᮧितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाडᭅ फाई/ Guard file. आदेशानुसार/ BY ORDER TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Kolkata