ZING RESTAURANTS PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD-8(2), KOLKATA
आयकर अपीलीय अधिकरण,“एस.एम.सी” न्यायपीठ, कोलकाता
IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA
श्री जाजज माथन, न्याययक सदस्य के समक्ष ।
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
Zing Restaurants Private Ltd
DN-37, Sector-V, Salt Lake City
Kolkata, West Bengal-91
Vs ITO, Ward-8(2), Kolkata
PAN No. :AAACZ 5041 M
(अपीलार्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
नििााररती की ओर से /Assessee by : None
राजस्व की ओर से /Revenue by : Shri S.B.Chakraborthy, Sr. DR
सुनवाई की तारीख / Date of Hearing
:
01/07/2025
घोषणा की तारीख/Date of Pronouncement
:
01/07/2025
आदेश / O R D E R
This is an appeal filed by the assessee against the order dated
22.10.2022, passed by the CIT(A), National Faceless Appeal Centre
(NFAC), Delhi, for the assessment year 2018-2019. 2. None appeared on behalf of the assessee and Shri
S.B.Chakraborthy, ld. Sr. DR appeared on behalf of the revenue.
3. At the outset, it is found that the appeal of the assessee is barred by 498 days. No condonation petition has been filed by the assessee. This appeal was filed before the Tribunal on 02.07.2024 and the appeal was posted for hearing on 19.09.2024, 04.10.2024, 26.11.2024, 30.12.2024,
25.02.2025, 17.04.2025, 02.06.2025 and today i.e. on 01.07.2025. Though, on some dates the case was adjourned due to non-function of the SMC
Bench, however, on the other dates neither the assessee nor the representative of the assessee has appeared. Notice of hearing was issued to the assessee but there is no response from the assessee. Even the ITANo.1466/KOL/2024
2
assessee has not been able to explain the delay of 498 days in filing the appeal before the Tribunal. In view of the above, it is clear that the assessee is not interested in pursuing this appeal. Consequently, the appeal filed by the assessee is dismissed.
4. In the result, appeal of the assessee is dismissed.
Order pronounced in the open Court on 01/07/2025. (जाजज माथन)
(GEORGE MATHAN)
न्यानयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 01/07/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशािुसार/ BY ORDER,
(