JOY TARAMA COLD STORAGE PVT. LTD.,HOOGHLY vs. ITO (TDS), HOOGHLY, HOOGHLY

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ITA 676/KOL/2018Status: DisposedITAT Kolkata01 February 2019AY 2012-132 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that the assessee was not represented and had not sought an adjournment. It was inferred that the assessee was not interested in pursuing the appeal.

What were the facts?

The assessee filed an appeal with a one-day delay, but failed to rectify the office objection regarding the delay condonation petition. The assessee also failed to appear at the hearing or seek an adjournment.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee due to lack of representation and failure to address procedural objections.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “D”, KOLKATA

For Respondent: DR JCIT
Hearing: 28.01.2019Pronounced: 01.02.2019

ORDER

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER

1.

This appeal filed by the assessee against the order dated 29.01.2018 passed by CIT(A)-24, Kolkata for AY 2012-13.

2.

We find that the appeal was filed with a delay of one day and the office raised an objection for not filing the petition to condone the said delay. The said objection was not rectified by the assessee. At the time of hearing, when the above appeal came up for hearing on 28.01.2019, we find no representation on behalf of the assessee nor any application filed seeking adjournment. The assessee called absent and in the absence of any representation on behalf of the assessee or petition seeking time, it appears that the assessee is not interested in pursuing the appeal. Accordingly, the appeal of the assessee is dismissed for non-prosecution.

3.

In the result, the appeal of the assessee is dismissed for non- prosecution.

Order pronounced in the open court on 01.02.2019.

Sd/- Sd/- (P.M.JAGTAP) (S.S.VISWANETHRA RAVI) VICE PRESIDENT JUDICIAL MEMBER [ Date:- 01.02.2019 *Amit Kumar* Copy forwarded to:

1. 1. Appellant- Joy Tarama Cold Storage Pvt.Ltd., C/o-S.N.Ghosh & Associates, Advocates, “Seben Brothers Lodge”, P.O.-Buroshibtala, P.S.-Chinsurah, Distt.-Hooghly-712105.

2. Respondent- ITO (TDS), Hooghly-712101..

3. CIT-Kolkata 4. CIT(Appeals)-Kolkata 5. DR: ITAT -Kolkata Benches

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