Sagar Tracon Pvt. Ltd.(since amalgamated into Madhya Trade Link Pvt. Ltd.), Kolkata V. ACIT, Central Circle - XXIV, Kolkata, Kolkata

ITSSA 52/KOL/2011

• Counselvise Citation: [2012] 124 COUNSELVISE.COM (IT) 7779 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 9 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 25-01-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 16-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B HAZRA
• Assessee Lawyers: N O N E
• Keywords: Block assessment

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () BEFORE . . , ! '# '# '# '# /AND ' # , ! ) [BEFORE SHRI S. V. MEHROTRA, AM & SRI MAHAVIR SINGH , JM] ( $ % $& ) #' / I.T(SS).A NO.52/KOL/2011 #( )* '+,/ BLOCK PERIOD: 01.04.1996 TO 07.05.2002 SAGAR TRACON PVT. LTD. (SINCE AMALGAMATED -VS- ASSISTANT COMMISSIONER OF INCOME-TAX, INTO MADHYA TRADE LINK PVT. LTD.) CENTRAL CIRCLE -XXIV, KOLKATA. (PAN:AABCM 7016 N) (./ /APPELLANT ) (01.// RESPONDENT ) DATE OF HEARING: 25.01.2012 DATE OF PRONOUNCEMENT: 25.01.2012 FOR THE APPELLANT: N O N E FOR THE RESPONDENT: SHRI B. HAZRA 2 / ORDER PER MAHAVIR SINGH, JM ( ' # ' # ' # ' #, , , , ! ! ! ! ) THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A), CENTRAL-III, KOLKATA IN APPEAL NO.574/CC-XXIV/CIT(A)/C-III/06-07 DATED 15.12.2010. ASSESSMENT WAS FRAMED BY ACIT, CC-XXIV, KOLKATA U/S. 158BD/143(3) OF THE INCOME TA X ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR BLOCK ASSESSMENT PERIOD 01.04.1996 T O 07.05.2002 VIDE HIS ORDER DATED 16.05.2006. 2. THIS APPEAL WAS FIXED FOR HEARING ON 25.01.2012 . NONE APPEARED ON BEHALF OF ASSESSEE AT THE TIME OF HEARING DESPITE NOTICE ISSUED BY RPA D ON 13.10.2011. NO ADJOURNMENT PETITION WAS MOVED. EARLIER ALSO APPEAL WAS FIXED FOR HEARIN G BUT NO ONE WAS APPEARED FOR AND ON BEHALF OF THE ASSESSEE. IT MEANS THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THIS APPEAL. 3. CONSIDERING THE FACTS AND KEEPING IN MIND THE DE CISION IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320, WE DISMISS THIS APPEA L AS ASSESSEE NOT INTERESTED. 4. IN THE RESULT, APPEAL OF ASSESSEE IS DISMISSED. 5. ORDER PRONOUNCED IN OPEN COURT. SD/- SD/- . . ! ' '' ' # # # # , ! (S. V. MEHROTRA) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( 3 3 3 3) )) ) DATED : 25 TH JANUARY, 2012 '45 )6$ 7' JD.(SR.P.S.) 2 IT(SS)A 52/K/2011 SAGAR TRACON PVT. LTD. B.P. 01.04.1996 TO 07.05.2002 2 8 09 :9+;- COPY OF THE ORDER FORWARDED TO: 1 . ./ / APPELLANT SAGAR TRACON PVT. LTD. (SINCE AMALGAMA TED INTO MADHYA TRADE LINK PVT. LTD.), CHHAPARIA & ASSOCIAT ES, SHANTINIKETAN BUILDING, 8, CAMAC STREET, 5 TH FLOOR, SUITE 2, KOL-17 2 01./ / RESPONDENT, ACIT, CENTRAL CIRCLE-XXIV, KOLKATA. 3 . 2) ( )/ THE CIT(A), KOLKATA 4. 2) / CIT, KOLKATA 5 . 'A 0) / DR, KOLKATA BENCHES, KOLKATA 19 0/ TRUE COPY, 2)B/ BY ORDER, #$ /ASSTT. REGISTRAR .