CIT v. Multiplan India Ltd.

38 ITD 320Income Tax Appellate Tribunal1991#8 most cited

What is CIT v. Multiplan India Ltd. authority for?

An appeal before the Income Tax Appellate Tribunal can be dismissed for non-prosecution or treated as unadmitted when the appellant fails to appear, cooperate, or show diligence, in accordance with Rule 19(2) of the Income-tax (Appellate Tribunal) Rules. The law aids the vigilant, not those who sleep on their rights.

2,267

judgments rely on this decision, according to BharatTax’s citation analysis of 367,518 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Multiplan India Ltd. · Rule 19(2) Income-tax (Appellate Tribunal) Rules · appeal dismissed non-prosecution · appeal unadmitted · appellant non-cooperation · lack of diligence · opportunity of being heard · section 250 · appellate procedure

Also reported as

223 ITR 840

Sections most often in play

Section 250Section 147Section 144Section 142(1)Section 148Section 143(3)Section 250(6)Section 69A

Issues it is cited on

section 25indiaopportunity of being heardsection 250nfacinteresttotal incomedocument

Judgments citing CIT v. Multiplan India Ltd.

Srinivasa Institute of Technology & Management Studies, Chitoor vs. Income Tax Officer, (TDS), Tirupati

In the result, appeals of the assessee are dismissed

ITA 948/HYD/2018[2015-16]Status: DisposedITAT Hyderabad28 Sept 2018AY 2015-16

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: NoneFor Respondent: Smt. S. Praveena, DR
Section 154Section 234E

…en rectified in toto. Therefore, presuming that the assessee is not interested in pursuing its case, the appeals filed by the assessee are dismissed for default by following the decision of the Coordinate Bench decision in the case of Multiplan (India) Ltd., (38 ITD 320) and Madhya Pradesh High Court in the case of Late Tukojirao Holkar (223 ITR 480). 4. In the result, appeals of the assessee are dismissed. (S. RIFAUR RAHMAN) JUDICIAL MEMBER Hyderabad, Dated: 05th October, 2018. OKK, Sr.PS Copy to 1. Srinivasa Institute of Technology and Management Studies, Bangalore – Tirupati Bye-pass road, Murakambattu Post,…

Srinivasa Institute of Technology & Management Studies, Chitoor vs. Income Tax Officer, (TDS), Tirupati

In the result, appeals of the assessee are dismissed

ITA 947/HYD/2018[2014-15]Status: DisposedITAT Hyderabad28 Sept 2018AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: NoneFor Respondent: Smt. S. Praveena, DR
Section 154Section 234E

…en rectified in toto. Therefore, presuming that the assessee is not interested in pursuing its case, the appeals filed by the assessee are dismissed for default by following the decision of the Coordinate Bench decision in the case of Multiplan (India) Ltd., (38 ITD 320) and Madhya Pradesh High Court in the case of Late Tukojirao Holkar (223 ITR 480). 4. In the result, appeals of the assessee are dismissed. (S. RIFAUR RAHMAN) JUDICIAL MEMBER Hyderabad, Dated: 05th October, 2018. OKK, Sr.PS Copy to 1. Srinivasa Institute of Technology and Management Studies, Bangalore – Tirupati Bye-pass road, Murakambattu Post,…

Srinivasa Institute of Technology & Management Studies, Chitoor vs. Income Tax Officer, (TDS), Tirupati

In the result, appeals of the assessee are dismissed

ITA 946/HYD/2018[2013-14]Status: DisposedITAT Hyderabad28 Sept 2018AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: NoneFor Respondent: Smt. S. Praveena, DR
Section 154Section 234E

…en rectified in toto. Therefore, presuming that the assessee is not interested in pursuing its case, the appeals filed by the assessee are dismissed for default by following the decision of the Coordinate Bench decision in the case of Multiplan (India) Ltd., (38 ITD 320) and Madhya Pradesh High Court in the case of Late Tukojirao Holkar (223 ITR 480). 4. In the result, appeals of the assessee are dismissed. (S. RIFAUR RAHMAN) JUDICIAL MEMBER Hyderabad, Dated: 05th October, 2018. OKK, Sr.PS Copy to 1. Srinivasa Institute of Technology and Management Studies, Bangalore – Tirupati Bye-pass road, Murakambattu Post,…

M/S. Barbrik Tracon Pvt. Ltd., Kolkata vs. ITO, Ward - 5(3), Kolkata

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

ITA 2098/KOL/2017[2012-13]Status: DisposedITAT Kolkata28 Sept 2018AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 M/S Barbrik Tracon Pvt. V/S. Income Tax Officer Ltd. 59, Kali Krishna Ward-5(3), Aayakar Tagore Street, Kolkata-07 Bhawan, P-7, [Pan No.Aacb 1480 P] Chowringhee Square, Kolkata-69 .. अपीलाथ" /Appellant ""यथ"/Respondent None अपीलाथ" क" ओर से/By Appellant Shri G. Mallikarjuna Cit-Dr ""यथ" क" ओर से/By Respondent 26-09-2018 सुनवाई क" तार"ख/Date Of Hearing 28-09-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2012-13 Challenges Correctness Of Commissioner Of Income Tax (Appeals)-2 Kolkata’S Order Dated 05.09.2016, Passed In Case No.146/Cit(A)-2/2015-16, In Proceedings U/S. 143(3) Of The Income Tax Act, 1961. 2. Today When The Case Was Called For Hearing None Appeared On Behalf Of The Assessee Nor Was Any Application For An Adjournment Filed By The Assessee In Spite Of Issue Of Notice By Rpad. It Appears That The Assessee Is Not Serious In Prosecuting This Appeal. Hence The Appeal Filed By The Assessee Is Liable To Be Dismissed For Non-Prosecution. For This View, We Find Support From The Following Decisions:- "1. In The Case Of Cit Vs B.N.Bhattacharjee & Another, Reported In 118 Itr 461 [Relevant Pages 477 & 478] Wherein Their Lordships Have Held That: "The Appeal Does Not Mean Merely Filing Of The Appeal But Effectively Pursuing It."

Section 143(3)

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2012-13 M/s Barbrik Tracon Pvt. V/s. Income Tax Officer Ltd. 59, Kali Krishna Ward-5(3), Aayakar Tagore Street, Kolkata-07 Bhawan, P-7, [PAN NO.AACB 1480 P] Chowringhee Square, Kolkata-69 .. अपीलाथ" /Appellant ""यथ"/Respondent None अपीलाथ" क" ओर से/By Appellant Shri G. Mallikarjuna CIT-DR ""यथ" क" ओर से/By Respondent 26-09-2018 सुनवाई क" तार"ख/Date of Hearing 28-09-2018 घोषणा क" तार"ख/Date of Pronouncement आदेश /O…

Shri.Yaragunti Rudresh, Davangere vs. The Income Tax Officer Ward-1(4), Davangere

In the result, all the four appeals filed by the assessee are dismissed

ITA 1753/BANG/2018[2015-16]Status: DisposedITAT Bangalore28 Sept 2018AY 2015-16

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: NoneFor Respondent: Smt. SriNandini Das, JCIT (DR)

…ournment. This goes to show that the assessee is not interested in prosecuting these appeals. ITA Nos. 1750 to 1753/Bang/2018 Page 2 of 2 3. Hence, respectfully following the Tribunal order rendered in the case of CIT Vs. Multiplan India Ltd. as reported in 38 ITD 320 (Del), we dismiss these appeals of the assessee as unadmitted. 4. In the result, all the four appeals filed by the assessee are dismissed. Order pronounced in the open court on the date mentioned on the caption page. (LALIET KUMAR) Accountant Member Bangalore, Dated, the 28th September, 2018. /MS/ Copy to: 1. Appellant 4. CIT(A) 2. Respondent 5…

Shri.Yaragunti Rudresh, Davangere vs. The Income Tax Officer Ward-1(4), Davangere

In the result, all the four appeals filed by the assessee are dismissed

ITA 1752/BANG/2018[2014-15]Status: DisposedITAT Bangalore28 Sept 2018AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: NoneFor Respondent: Smt. SriNandini Das, JCIT (DR)

…ournment. This goes to show that the assessee is not interested in prosecuting these appeals. ITA Nos. 1750 to 1753/Bang/2018 Page 2 of 2 3. Hence, respectfully following the Tribunal order rendered in the case of CIT Vs. Multiplan India Ltd. as reported in 38 ITD 320 (Del), we dismiss these appeals of the assessee as unadmitted. 4. In the result, all the four appeals filed by the assessee are dismissed. Order pronounced in the open court on the date mentioned on the caption page. (LALIET KUMAR) Accountant Member Bangalore, Dated, the 28th September, 2018. /MS/ Copy to: 1. Appellant 4. CIT(A) 2. Respondent 5…

Shri.Yaragunti Rudresh, Davangere vs. The Income Tax Officer Ward-1(4), Davangere

In the result, all the four appeals filed by the assessee are dismissed

ITA 1751/BANG/2018[2013-14]Status: DisposedITAT Bangalore28 Sept 2018AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: NoneFor Respondent: Smt. SriNandini Das, JCIT (DR)

…ournment. This goes to show that the assessee is not interested in prosecuting these appeals. ITA Nos. 1750 to 1753/Bang/2018 Page 2 of 2 3. Hence, respectfully following the Tribunal order rendered in the case of CIT Vs. Multiplan India Ltd. as reported in 38 ITD 320 (Del), we dismiss these appeals of the assessee as unadmitted. 4. In the result, all the four appeals filed by the assessee are dismissed. Order pronounced in the open court on the date mentioned on the caption page. (LALIET KUMAR) Accountant Member Bangalore, Dated, the 28th September, 2018. /MS/ Copy to: 1. Appellant 4. CIT(A) 2. Respondent 5…

Shri.Yaragunti Rudresh, Davangere vs. The Income Tax Officer Ward-1(4), Davangere

In the result, all the four appeals filed by the assessee are dismissed

ITA 1750/BANG/2018[2012-13]Status: DisposedITAT Bangalore28 Sept 2018AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: NoneFor Respondent: Smt. SriNandini Das, JCIT (DR)

…ournment. This goes to show that the assessee is not interested in prosecuting these appeals. ITA Nos. 1750 to 1753/Bang/2018 Page 2 of 2 3. Hence, respectfully following the Tribunal order rendered in the case of CIT Vs. Multiplan India Ltd. as reported in 38 ITD 320 (Del), we dismiss these appeals of the assessee as unadmitted. 4. In the result, all the four appeals filed by the assessee are dismissed. Order pronounced in the open court on the date mentioned on the caption page. (LALIET KUMAR) Accountant Member Bangalore, Dated, the 28th September, 2018. /MS/ Copy to: 1. Appellant 4. CIT(A) 2. Respondent 5…

Olf Reality & Constructions Pvt. Ltd., Bhubaneswar vs. ACIT, Corporate Circle-1(2), Bhubaneswar

In the result, appeals of the assessee are allowed for

ITA 272/CTK/2018[2013-14]Status: DisposedITAT Cuttack27 Sept 2018AY 2013-14

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri Prachi Saurav Patnaik, ARFor Respondent: Shri Subhendu Datta, DR
Section 143(3)

…on the dates of hearing fixed on 23.8.2017, 19.9.2017, 28.9.2017, 1.11.2017, 4.1.2018 and 11.4.2018, therefore, the CIT(A) dismissed the appeals of the assessee exparte following the decision of ITAT Delhi Bench in the case of CIT vs. Multiplan India Ltd., 38 ITR 320 (Del) and Cuttack Bench in the case of M/s. Balaji Builders in ITA n.79/ctk/2007 order dated 3.12.2008. Hence, he prayed that one more opportunity should be granted to the assessee to present its case before the CIT(A). He submitted that he undertakes before this Bench to appear before the CIT(A) as and when called upon to do so. 4. Ld D.R. opp…

Olf Reality & Constructions Pvt. Ltd., Bhubaneswar vs. ACIT, Corporate Circle-1(2), Bhubaneswar

In the result, appeals of the assessee are allowed for

ITA 271/CTK/2018[2011-12]Status: DisposedITAT Cuttack27 Sept 2018AY 2011-12

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri Prachi Saurav Patnaik, ARFor Respondent: Shri Subhendu Datta, DR
Section 143(3)

…on the dates of hearing fixed on 23.8.2017, 19.9.2017, 28.9.2017, 1.11.2017, 4.1.2018 and 11.4.2018, therefore, the CIT(A) dismissed the appeals of the assessee exparte following the decision of ITAT Delhi Bench in the case of CIT vs. Multiplan India Ltd., 38 ITR 320 (Del) and Cuttack Bench in the case of M/s. Balaji Builders in ITA n.79/ctk/2007 order dated 3.12.2008. Hence, he prayed that one more opportunity should be granted to the assessee to present its case before the CIT(A). He submitted that he undertakes before this Bench to appear before the CIT(A) as and when called upon to do so. 4. Ld D.R. opp…

Sanjeev Brothers, Jaipur vs. Income Tax Officer, Ward-3-5, Jaipur

In the result, appeal of the assessee is dismissed

ITA 731/JPR/2017[2012-13]Status: DisposedITAT Jaipur26 Sept 2018AY 2012-13

Bench: Parting, It Is Appropriate To State That In Case The Assessee

For Appellant: NoneFor Respondent: Shri J.C. Kulhari (JCIT)

…ber of occasions. It is thus apparent that the assessee is not interested in pursuing the present appeal. So in the circumstances, following the decision of Delhi Bench of ITAT in the case 2 Sanjeev Brothers vs. ITO of CIT Vs. Multiplan India (P) Ltd., [1991] 38 ITD 320 and also on the judgment of the Hon'ble M.P. High Court in the case of Estate of Late Tukhoji Rao Holkar Vs. CWT [1997] 223 ITR 480, the appeal of the assessee is dismissed in limine. 3. Before parting, it is appropriate to state that in case the assessee is serious in pursuing its appeal filed, then it would be at liberty if so advised to pray…

Ms. Harpreet Kaur, New Delhi vs. ACIT, New Delhi

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

ITA 840/DEL/2016[2009-10]Status: DisposedITAT Delhi26 Sept 2018AY 2009-10

Bench: Shri N.K. Billaiya & Shri N.K. Choudhryassessment Year: 2009-10 Ms. Harpreet Kaur, Vs. Acit, B-21, Second Floor, Kirti Nagar, Circle -27(1), New Delhi New Delhi Pan :Aajpk4430F (Appellant) (Respondent)

…n that assessee is not interested in pursuing her appeal. 3. Considering the facts of the case and keeping in view the provisions of Rule 19(2) of the Income-tax (Appellate Tribunal) Rules, 1963 as were considered in the case of CIT vs. Multiplan India Ltd., (38 ITD 320)(Del), the assessee’s appeal is liable to be dismissed for want of prosecution. 4. The Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT (223 ITR 480) has held as under: 2 "if the party, at whose instance the reference is made, fails 'to appear at the hearing, or fails in taking steps for preparation of the…

M/S. Nikshal Properties Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward-3(1)(1), Ahmedabad

In the result, appeal filed by the assessee is dismissed

ITA 323/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad25 Sept 2018AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Respondent: Mrs. Aparna Agarwal, CIT- D.R

…Hon’ble M.P. High Court in the case of Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480(M.P.) dismissed the reference filed by the assessee for not taking necessary steps. Similar view is taken by I.T.A.T., Delhi Bench in the case of Multiplan India Ltd., 38 ITD 320. Considering the above, it appears that the assessee is not interested in prosecuting its appeal. We, therefore, dismiss the appeal filed by the assessee for non-prosecution. 3. In the result, appeal filed by the assessee is dismissed. This Order pronounced in Open Court on 25/09/2018 ¼iznhi dqekj dsfM;k½ ¼iznhi dqekj dsfM;k½ ¼iznhi dqekj dsfM;k½…

Deveshbhai Dilipbhai Gandhi, Vadodara vs. The Income Tax Officer, Ward-5(3), Vadodara

In the result, the appeal filed by the Assessee is dismissed

ITA 1266/AHD/2016[2007-08]Status: DisposedITAT Ahmedabad25 Sept 2018AY 2007-08

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: NoneFor Respondent: Shri Pravin Kumar, Sr. D.R

…sessee though the notice fixing the date of hearing was served on Assessee, which indicates that the assessee is not interested in prosecuting the appeal, therefore, following the decision of ITAT Delhi Bench in the case of CIT Vs Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), we dismiss the appeal of the assessee in limine. The assessee shall however be at liberty to approach the Tribunal for recalling of this order, if prevented by sufficient cause for non-appearance on the date of hearing. 3. In the result, the appeal filed by the Assessee is dismissed. Order pronounced in Open Court on 25 - 09- 2018 (WASEEM…

M/S. Shivratri Technologies (P) Ltd., Kolkata vs. ITO, Ward 1(3), Kolkata

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

ITA 459/KOL/2017[2012-13]Status: DisposedITAT Kolkata24 Sept 2018AY 2012-13

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Sri M.Balaganesh, Am,] I.T.A No. 459/Kol/2017 Assessment Year : 2012-13 M/S Shivratri Technologies (P) Ltd -Vs.- Ito, Ward-1(3), Kolkata [Pan : Aarcs 2637 R] (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Altaj Hussain, Addl. CIT, Sr. DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : KOLKATA [Before Hon’ble Shri Aby. T. Varkey, JM & Sri M.Balaganesh, AM,] I.T.A No. 459/Kol/2017 Assessment Year : 2012-13 M/s Shivratri Technologies (P) Ltd -vs.- ITO, Ward-1(3), Kolkata [PAN : AARCS 2637 R] (Appellant) (Respondent) For the Appellant : None For the Respondent : Shri Altaj Hussain, Addl. CIT, Sr. DR Date of Hearing : 24.09.2018 Date of Pronouncement : 24.09.2018 ORDER Per M.Balaganesh, AM 1. This appeal of the assessee arises out of the order of the Learned Commissioner of Income Tax (Appeals)-1, Kolkata [in short the ld CITA] in Appeal No…

Inspire Network for Environment, New Delhi vs. ITO (E), Ward-1(2), New Delhi

In the result appeal of the assessee is dismissed in limine

ITA 3407/DEL/2018[2014-15]Status: DisposedITAT Delhi24 Sept 2018AY 2014-15

Bench: Shri Amit Shuklaasstt. Year 2014-15

For Appellant: NoneFor Respondent: Shri Surendra Pal, Sr. DR

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER Asstt. Year 2014-15 Inspire Network For Environment ITO Ward 1(2) S-212, 2nd Floor, Panchsheel Park (Exemptions) New Delhi- 110 017 New Delhi. Vs. (Appellant) (Respondent) Assessee by: None Department by : Shri Surendra Pal, Sr. DR Date of Hearing 24/09/2018 Date of 24/09/2018 pronouncement O R D E R This is an appeal filed by the assessee against the order of Ld. CIT(Appeals)-40 Delhi vide order dated 22.3.2018 pertaining to assessment year 2014-15. 2. In this case notice was sent to the assessee for heari…

Shri Anuraag Jaipuria, New Delhi vs. ACIT, New Delhi

In the result, the appeal filed by the assessee is dismissed

ITA 5329/DEL/2015[2009-10]Status: DisposedITAT Delhi24 Sept 2018AY 2009-10

Bench: Shri Kuldip Singh & Shri Prashant Maharishianuraag Jaipuria, Vs. Acit, 8, Prithviraj Road, Central Circle-7, New Delhi New Delhi Pan: Abvpj8557B (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri S.S.Rana, CIT DR

…s to appear at the hearing, or fails in taking steps for preparation of the Anuraag Jaipuria Vs ACIT paper books so as to enable hearing of the reference, this court is not bound to answer the reference. (iii). In the case of CIT Vs. Multiplan India Pvt. Ltd. 38 ITD 320 (del). The appeal filed by the revenue before the Tribunal which was fixed for hearing but on the date of hearing nobody represented the revenue / applicant, nor any communication for adjournment was received. There was no communication or information as to why revenue choose to remain absent on that date. The Tribunal on the basis of inherent pow…

Csav Group (India) Ltd., Gurgaon vs. ITO, Gurgaon

In the result, the appeal of the assessee is dismissed, as indicated above

ITA 16/DEL/2016[2011-12]Status: DisposedITAT Delhi20 Sept 2018AY 2011-12

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2011-12

Section 143(3)

…ely inferred that the assessee is not serious in pursuing its appeal. In the circumstances, the only alternative left with us is to dismiss the appeal of the assessee in limine. Support is drawn from the order of Tribunal in CIT vs. Multi Plan India (P) Ltd., 38 ITD 320 (Del.) and of M.P. High Court in Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (MP). 3. Before parting, we think it appropriate to add that in case the assessee is able to show reasonable cause for non-representation on the date of hearing, then it may, if so advised, pray for recall of this order and decision on merits. 4. In the result,…

The Church of Ministries, Trivandrum vs. The ITO, Exm, Tvm, Trivandrum

In the result, the appeal filed by the assessee is dismissed

ITA 198/COCH/2018[2016-17]Status: DisposedITAT Cochin19 Sept 2018AY 2016-17

Bench: S/Shri Chandra Poojari Am & George George K., Jm I.T.A. No. 198/Coch/2018 Assessment Year : 2016-17 The Church Ministries, Vs. The Income Tax Officer, Hebron, 218-Rose Garden, (Exemptions), Trivandrum. Ulloor Medical College P.O., Trivandrum-695 011. [Pan:Aabtt 5127G]

…uing the appeal, and no useful I.T.A. No.198/C/2018 purpose would be served by adjourning the hearing. Considering these facts and keeping in mind the provisions of Rule 19(2) of the ITAT Rules, as were considered in the case of Multiplan India, reported in 38 ITD 320 (Del) and in view of the decision of the Madhya Pradesh High Court in the case of Estate of Late Tukoji Rao Holkar, reported in 223 ITR 480, we dismiss the appeal in limine. However, if the assessee is at liberty to give explanation in regard to its non- appearance before the Tribunal on the date of hearing before the Tribunal by filing a Miscella…

Paradise Sheets Private Limited, Mumbai vs. ITO, Ward - 1(1), Kolkata

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

ITA 861/KOL/2018[2012-13]Status: DisposedITAT Kolkata19 Sept 2018AY 2012-13

Bench: Hon’Ble Sri S.S.Godara, Jm I.T.A No. 861/Kol/2018 Assessment Year : 2012-13

For Appellant: NoneFor Respondent: Shri Dilip Kumar Mitra, Addl. CIT

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC “ BENCH : KOLKATA [Before Hon’ble Sri S.S.Godara, JM I.T.A No. 861/Kol/2018 Assessment Year : 2012-13 Paradise Sheets Private Limited .-vs.- I.T.O., Ward-1 (1) Kolkata Kolkata [PAN : AACCV 0897 M] (Respondent) (Appellant) For the Appellant : None For the Respondent : Shri Dilip Kumar Mitra, Addl. CIT Date of Hearing : 19.09.2018. Date of Pronouncement : 19.09.2018. ORDER Per S.S.GODARA, JM This is an appeal by the Assessee against the order dated 27.02.2018 of C.I.T.(A)-1, Kolkata relating to A.Y.2012-13. 2. This appeal was fixed for hearing on 24.07.2018 . None app…