M/s Century Global Logistics Pvt. Ltd., Kolkata V. I.T.O.,Ward-10(2), Kolkata

MA 23/KOL/2023

AI Insights

The case involves M/s Century Global Logistics Pvt. Ltd., the appellant, who filed a miscellaneous application against an ex parte order previously issued by the Income Tax Appellate Tribunal. The application was dismissed due to the appellant's consistent failure to appear at scheduled hearings or respond to communications, which led the Tribunal to conclude that the appellant was not interested in pursuing the application. The Tribunal's decision was based on the principles of judicial discipline and the need to ensure that the processes of the court are respected and followed.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128312 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 13-07-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 29-05-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी ͬगरȣश अĒवाल, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member M.A No.23/Kol/2023 (in I.T.A. No.879/Kol/2019) Assessment Year: 2013-14 M/s Century Global Logistics Pvt. Ltd........................................Appellant C/o Agarwal Kejriwal & Co., 1, Ganesh Chandra Avenue, 4 th Floor, Kolkata-700013. [PAN: AAECC3412D] vs. ITO, Ward-10(2), Kolkata.................................................................. Respondent Appearances by: None appeared on behalf of the appellant. Shri P. P Barman, Addl. CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : July 14, 2023 Date of pronouncing the order : August 07, 2023 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The present miscellaneous application has been preferred by the assessee for recalling of the ex parte order dated 22 nd September 2022 passed by the Tribunal. 2. No one has put in appearance despite notice on the last date of hearing i.e. 09.06.2023 as well as for today i.e. 14.07.2023. The registry has put a note that the assessee has been informed about the date of hearing through registered post, email as well as the assessee also tried to be contacted for five times over telephone but he did not pick up the telephone. The earlier conduct of the assessee for non-appearance at the time of hearing of the appeal despite several notice and the non- appearance of the assessee in this miscellaneous application also, leads M.A No.23/Kol/2023 Assessment Year: 2013-14 M/s Century Global Logistics Pvt. Ltd 2 no doubt that the assessee is not interested to pursue the present miscellaneous application and the same is therefore dismissed. Even, we do not find any justification to recall the ex parte of the Tribunal dated 22.09.2022. In view of this, the present miscellaneous application is dismissed. 3. In the result, the present miscellaneous application is dismissed. Kolkata, the 7 th August, 2023. Sd/- Sd/- [ͬगरȣश अĒवाल /Girish Agrawal] [संजय गग[ /Sanjay Garg] लेखा सदèय/Accountant Member ÛयाǓयक सदèय/Judicial Member Dated: 07.08.2023. RS Copy of the order forwarded to: 1. M/s Century Global Logistics Pvt. Ltd 2. ITO, Ward-10(2), Kolkata 3.CIT (A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches