M/s JAS Toll Road Company Ltd., Nagpur V. DCIT, CC-II, KOLKATA, Kolkata

ITSSA 99/KOL/2014

• Counselvise Citation: [2017] 122 COUNSELVISE.COM (IT) 3074 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 9 month(s) 4 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 06-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 06-03-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 02-06-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NIRAJ KUMARM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHOWDHURY, JUDICIAL MEMBER IT(SS)A NO.97-101/KOL/2014 ASSESSMENT YEARS:2007-08 TO 2011-12 M/S JAS TOLL ROAD COMPANAY LTD., 39, AMBAZARI LAYOUT, SHANKAR NAGAR, NAGPUR-440 010 [ PAN NO.AABCJ 0659 C ] / V/S . DCIT, CENTRAL CIRCLE-II, AAYAKAR BHAWAN, POORVA, 11O, SHANTI PALLY, KOLKATA-107 /APPELLANT .. /RESPONDENT /BY ASSESSEE NONE /BY RESPONDENT SHRI NIRAJ KUMARM CIT-DR /DATE OF HEARING 06-03-2017 /DATE OF PRONOUNCEMENT 06-03-2017 /O R D E R PER BENCH:- THESE ARE FIVE APPEALS BY THE ASSESSEE AGAINST THE COMMON ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-III, KOLKATA F OR THE ASSESSMENT YEARS 2007-08 TO 2011-12, IN THE MATTER OF ORDER PASSED U/S 250(6 ) OF THE INCOME TAX ACT, 1961 OF DATED 24.03.2014. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF A SSESSEE NOR FILED ANY ADJOURNMENT APPLICATION THOUGH THE NOTICE OF HEARIN G SENT TO ASSESSEE THROUGH DR ON 26.092016 AND AGAIN ISSUED NOTICE ON 05.01.2017 THR OUGH RPAD. IT APPEARS THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEA LS. IT(SS)A NO.9-101/KOL/2014 A.YS. 07-08 TO 11-12 M/S JAS TOLL ROAD CO. LTD. VS. DCIT,CC-II, KOL. PAGE 2 3. IN VIEW OF THE DECISIONS IN THE CASE OF CIT VS. MULTIPLAN (I) LTD., REPORTED IN 38 ITD 320 (DEL.), HONBLE MP HIGH COURT IN THE CAS E OF ESTATE OF LATE TUKJIRAO HOLKAR VS. CWT 223 ITR 480 AND HONBLE PUNJAB AND H ARYANA HIGH COURT IN THE CASE OF NEW DIWAN OIL MILLS VS. CIT 296 ITR 495 (P & H) AND THE HONBLE SUPRME COURT IN THE CASE OF CIT VS. B.N.BHATTACHARJEE & AN OTHER 296 ITR 495 (SC), LAYING DOWN PROPOSITION THAT A LITIGANT HAS NOT ONLY TO FI LE AN APPEAL BUT HAS TO PROSECUTE THE SAME DILIGENTLY AND ON FAILURE TO SO PROSECUTE THE APPEAL CAN BE DISMISSED FOR NON PROSECUTION, SO ASSESSEE WOULD BE AT LIBERTY TO PRA Y FOR A RECALL OF THIS ORDER BY MOVING AN APPROPRIATE PETITION, AS PER LAW. WE DISM ISS THE APPEALS OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 4. IN THE RESULT, ASSESSEES APPEALS ARE DISMISSED IN LIMINI . ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF HEARI NG ON MONDAY, 6 TH MARCH, 2017 SD/- SD/- (PARTHA SARATHI CHOWDHURY) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER *DKP, SR.P.S '#$ - 06/03/2017 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /ASSESSEE-M/S JAS TOLL ROAD CO. LTD., 39, AMBAZARI LAYOUT, SHANKAR NAGAR, NAGPUR-440 010 2. /REVENUE-DCIT,CC-II, AAYAKAR BHAWAN POORVA, 110, SH ANTI PALLY, KOL-107 3. ##%& ' / CONCERNED CIT 4. ' - / CIT (A) 5. ()* ++%& , %& / DR, ITAT, KOLKATA 6. *,- / GUARD FILE. BY ORDER/ , /TRUE COPY/ / # %&,