M/s Merlin Projects Ltd., Kolkata V. The DCIT, CIR-7(1), KOLKATA, Kolkata

ITSSA 85/KOL/2015

• Counselvise Citation: [2016] 122 COUNSELVISE.COM (IT) 2818 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 3 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 07-12-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 04-06-2015
• Court: TRIBUNAL
• Department Lawyers: G MALLIKARJUNA
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C, BENC H KOLKATA BEFORE SHRI N.V.VASUDEVAN, JM & DR. A.L.SAINI, AM IT(SS)A NO.85/KOL/2015 (ASSESSMENT YEAR : 2008-2009) M/S MERLIN PROJECTS LTD. 79, SHAMBHUNATH PANDIT STREET KOLKATA-700020 VS. DCIT, CIRCLE-7(1), KOLKATA ./ ./PAN/GIR NO. : AACCM 0505 B ( /APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : NONE /REVENUE BY : SHRI G. MALLIKARJUNA, CIT DR / DATE OF HEARING : 30/11/2016 /DATE OF PRONOUNCEMENT 07/12/2016 / O R D E R PER DR. ARJUN LAL SAINI, AM: THIS CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAI NING TO ASSESSMENT YEAR 2008-09, IS DIRECTED AGAINST THE OR DER PASSED BY LD. COMMISSIONER OF INCOME TAX (APPEALS), CENTRAL-1, KO LKATA IN APPEAL NO.208/CIT(A)C-1/CC-XXVIII/10-11, DATED 16-07-2014, WHICH IN TURN ARISES OUT OF AN ORDER PASSED BY THE ASSESSING OFFI CER (AO) UNDER SECTION.143(3) OF THE INCOME TAX ACT 1961, (IN SHOR T THE ACT), DATED 31.12.2010. 2. THIS APPEAL CAME FOR HEARING TODAY I.E. ON 30.11 .2016. THE NOTICE IN THIS APPEAL WAS SENT TO THE ASSESSEE FOR HEARING BY REGISTERED POST WITH AD ON 27.09.2016 TO THE ADDRESS GIVEN BY THE A SSESSEE IN COLUMN NO.10 OF FORM NO.36. HOWEVER NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING. NEITHER AN ADJOURN MENT PETITION WAS FILED IN RESPECT OF THE ABOVE ASSESSEE, IT MEANS TH AT ASSESSEE IS NOT INTERESTED TO PROSECUTE THE APPEAL. IT IS ALSO FOUN D THAT THERE IS A DELAY OF 237 DAYS IN FILING THE PRESENT APPEAL. HOWEVER, NO APPLICATION FOR CONDONATION OF DELAY HAS BEEN FILED BY THE ASSESSEE . HENCE, THE APPEAL IT(SS)A NO.85/15 M/S MERLIN PROJECTS LTD. 3 / COPY OF THE ORDER FORWARDED TO : / BY ORDER, / ( ASSTT. REGISTRAR) , / ITAT, 1. / THE APPELLANT- M/S MERLIN PROJECTS LTD. 2. / THE RESPONDENT.- DCIT, CIRCLE-7(1), KOLKATA 3. $ ( ) / THE CIT(A), KOLKATA. 4. $ / CIT 5. %&' ( , ( , / DR, ITAT, KOLKATA 6. ') / GUARD FILE. % //TRUE COPY//