CIT v. Multiplan India Ltd.

Vishveshwara Suppliers Private Limited, Kolkata vs. ITO, Ward - 14(4), Kolkata

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

Bench: Shri S.S. Godara, Jm & Dr. A.L.Saini, Am Vishveshwara Suppliers Pvt. Ltd. Vs. Ito, Ward – 14(4), Kolkata 33, Sabji Mahal, Barrackpore Cantonment, Aaykar Bhawan, 110, Shantipally, E.M Bye Pass, 5Th Barrackpore, Kolkata – 700 120. Floor, R.No.512, Kolkata – 700 107. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadcv 9339 D (अपीलाथ" /Appellant) (""यथ" / Respondent) .. Appellant By : None Revenue By : Shri G. Hangshing, Cit (Dr) सुनवाई क" तार"ख / Date Of Hearing : 16/08/2018 घोषणा क" तार"ख/Date Of Pronouncement: 04/09/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2012-2013, Is Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals)-5, Kolkata Dated 27.03.2017. 2. Notice Of Hearing Of This Appeal Was Sent To The Assessee At The Address Given By The Assessee In Form No.36. The Said Notice Has Not Been Returned Unserved. This Appeal Was Listed For Hearing Before The Tribunal On 16.08.2018. Today I.E. On 16.08.2018 When The Case Was Called For Hearing, None Appeared On Behalf Of The Assessee Nor Any Request For Adjournment Was Made. It Means That Assessee Is Not Interested 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.Bhattachrgee & 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.” (2). In The Case Of Estate Of Late Tukojirao Holkar Vs Cwt; 223 Itr 480 (Mp) While Dismissing The Reference Made At The Instance Of The Assessee In Default Made Following Observation In Their Order :

…IN THE INCOME TAX APPELLATE TRIBUNAL “D”, BENCH KOLKATA BEFORE SHRI S.S. GODARA, JM & DR. A.L.SAINI, AM Vishveshwara Suppliers Pvt. Ltd. Vs. ITO, Ward – 14(4), Kolkata 33, Sabji Mahal, Barrackpore Cantonment, Aaykar Bhawan, 110, Shantipally, E.M Bye Pass, 5th Barrackpore, Kolkata – 700 120. Floor, R.No.512, Kolkata – 700 107. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADCV 9339 D (अपीलाथ" /Appellant) (""यथ" / Respondent) .. Appellant by : None Revenue by : Shri G. Hangshing, CIT (DR) सुनवाई क" तार"ख / Date of Hearing : 16/08/2018 घोषणा क" तार"ख/Date of Pronouncement: 04/09/2018 आदेश / O R D E R Per Dr. Arjun Lal S…

Anubhav Biotech Ltd., Kolkata vs. DCIT, Cir-2(1), Kolkata

In the result, appeal of assessee is dismissed

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

…e law does not help a sleeping litigant. Hence, the assessee’s appeal is liable to be dismissed as un-admitted. We, therefore, relying upon the decision of 2 Anubhav Biotech Ltd., AY 2012-13 ITAT Delhi Bench in the case of CIT Vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), dismiss the appeal of the assessee for non-appearance. 3. We, further, make it clear that if the assessee is advised to move appropriate application to recall this order, then it is at liberty to do so for just cause and the Tribunal may decide in accordance to law. 4. In the result, appeal of assessee is dismissed. Order is pronounced i…

M/S. Aromatic Tie Up Pvt. Ltd., Kolkata vs. ITO, Ward - 4(3), Kolkata

In the result, appeal of assessee is dismissed

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

…does not help a sleeping litigant. Hence, the assessee’s appeal is liable to be dismissed as un-admitted. We, therefore, relying upon the decision of 2 Aromatic Tie Up Pvt. Ltd., AY 2012-13 ITAT Delhi Bench in the case of CIT Vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), dismiss the appeal of the assessee for non-appearance. 3. We, further, make it clear that if the assessee is advised to move appropriate application to recall this order, then it is at liberty to do so for just cause and the Tribunal may decide in accordance to law. 4. In the result, appeal of assessee is dismissed. Order is pronounced i…

M/S. Kanoi Plantations (P) Ltd., Kolkata vs. ITO, Ward 4(4), Kolkata

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

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm] I.T.A. No. 740/Kol/2017 Assessment Year: 2003-04 M/S. Kanoi Plantations (P) Ltd..............................…………………………..............Appellant 4, Hastings Pard Road, Kolkata – 700 027 [Pan: Aabck 3128 R] Ito, Ward 4(4), Kolkata...................………………………………………….............Respondent Aayakar Bhawan, 8Th Floor, Kolkata – 700 013. Appearances By: None Appearing On Behalf Of The Assessee. Shri S. Biswas, Addl. Cit Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : August 29, 2018 Date Of Pronouncing The Order : August 29, 2018 Order Per P.M. Jagtap, Am This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Cit(A) – 17, Kolkata Dated 15.11.2016. 2. In This Case, Appeal Filed By The Assessee Was Initially Fixed For Hearing On 12.04.2018. The Assessee However Sought Adjournment On The Said Date & Accordingly The Hearing Was Adjourned To 07.05.2018. The Assessee Again Sought Adjournment On 07.05.2018 As Well As On 14.05.2018, 23.05.2018 & 16.07.2018 When Its Appeal Was Fixed For Hearing. The Appeal Of The Assessee Was Fixed For Hearing Finally On 29.08.2018. At The Time Of Hearing Fixed Today I.E. 29.08.2018, None Has Appeared On Behalf Of The Assessee Nor Any Application Seeking Adjournment Has Been Filed. It Is Noted That There Was A Similar Non-Compliance On The Part Of The Assessee Even During

…This principle is embodied in the well known dictum – “vigilantibus, non dormientibus, jura subvenient”. Considering the facts and keeping in mind the provisions of Rule 19(2) of the ITAT Rules as was considered in the case of CIT vs Multiplan India Pvt. Ltd. 38 ITD 320 (Del) and the judgment of the Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Halkar vs C.W.T. reported in 223 ITR 480, we treat this appeal as unadmitted and dismiss the same for non-prosecution. 4. In the result, the appeal of the assessee is dismissed for non prosecution. Order Pronounced in the Open Court on 29th Aug…

Onrise Distributors Private Limited, Howrah vs. ITO, Ward 13(3), Kolkata

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

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godaraassessment Year:2012-13 Onrise Distributors Pvt. Income Tax Officer, बनाम Ltd., Bngeshware Ward-13(3), 110, / Apartment, 89/2, Salkia V/S. Shantipalli, O.P. Ruby School Road, Salkia Hospital, Kasba, E.M.By- Howrah-711106 Pass, Kolkata-107 [Pan No. Aabco 8061 H] .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, Addl.Cit-Dr ""यथ" क" ओर से/By Respondent 21-08-2018 सुनवाई क" तार"ख/Date Of Hearing 29-08-2018 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 Arises From The Commissioner Of Income Tax (Appeals)-5 Kolkata’S Dated 24.10.2016, Passed In Case No.238/Cit(A)-5/Wd-13(3)/15-16, 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:

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member Assessment Year:2012-13 Onrise Distributors Pvt. Income Tax Officer, बनाम Ltd., Bngeshware Ward-13(3), 110, / Apartment, 89/2, Salkia V/s. Shantipalli, O.P. Ruby School Road, Salkia Hospital, Kasba, E.M.By- Howrah-711106 pass, Kolkata-107 [PAN No. AABCO 8061 H] .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, Addl.CIT-DR ""यथ" क" ओर से/By Respondent 21-08-2018 सुनवाई क" तार"ख/Date…

Suchandana Tie-Up Private Limited, Kolkata vs. ITO, Ward 5(1), Kolkata

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

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godaraassessment Year:2012-13 Suchandana Tie-Up Pvt. Income Tax Officer, बनाम Ltd. 23A, N.S. Road, 1St Ward-5(1), Ayakar / Floor, Kolkta-700001 V/S. Bhawan, Kolkata-69 [Pan No. Aaqcs 7675 J] .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, Addl.Cit-Dr ""यथ" क" ओर से/By Respondent 21-08-2018 सुनवाई क" तार"ख/Date Of Hearing 29-08-2018 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 Arises From The Commissioner Of Income Tax (Appeals)-2 Kolkata’S Order Dated 03.01.2017, Passed In Case No.69/Cit(A)-2/15-16, 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."

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member Assessment year:2012-13 Suchandana Tie-Up Pvt. Income Tax Officer, बनाम Ltd. 23A, N.S. Road, 1st Ward-5(1), Ayakar / Floor, Kolkta-700001 V/s. Bhawan, Kolkata-69 [PAN No. AAQCS 7675 J] .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, Addl.CIT-DR ""यथ" क" ओर से/By Respondent 21-08-2018 सुनवाई क" तार"ख/Date of Hearing 29-08-2018 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R…

Sri Uday Kedia, Howrah vs. I.T.O. Ward-48(4), Kolkata

In the result, the appeals filed by the Assessee are dismissed

…was any adjournment application filed on behalf of assessee. It appears that the assessee is not interested in prosecuting his cases. In view of the above, following the decisions of the ITAT, Delhi Bench in the case of Multiplan India (P) Limited reported in 38 ITD 320(Del) and Hon’ble Madhya Pradesh High Court in the case of Estate of late Tukojirao Holkar Vs. CWT reported in (223 ITR 480(MP), we dismiss the appeals of the assessee in limine for want of prosecution. 3. In the result, the appeals filed by the Assessee are dismissed. Order Pronounced in the Open Court on 29-08-2018 M. Balaganesh S.S.Viswanethr…

Pioneer Info Traders Private Limited, Kolkata vs. ACIT, Circle - 23, Hooghly

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

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 Pioneer Info Traders Pvt. V/S. Acit, Circle-23, Ltd., 36, Bentinck Street, Hooghly, Aayakar Ground Floor, Bhawan, Grand Trunk Kolkata-700069 Road, Chinsurah R.S. [Pan No.Aagcp 2036 A] Hooghly-712102 .. अपीलाथ" /Appellant ""यथ"/Respondent None अपीलाथ" क" ओर से/By Appellant Shri R. Chowdhury Addl. Cit-Dr ""यथ" क" ओर से/By Respondent 16-08-2018 सुनवाई क" तार"ख/Date Of Hearing 24-08-2018 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 Arises From The Commissioner Of Income Tax (Appeals)-6 Kolkata’S Dated 03.11.2016, Passed In Case No.156/Cit(A)-6/Kol/2015-16, In Proceedings U/S. 144 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."

…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 Pioneer Info Traders Pvt. V/s. ACIT, Circle-23, Ltd., 36, Bentinck Street, Hooghly, Aayakar Ground Floor, Bhawan, Grand Trunk Kolkata-700069 Road, Chinsurah R.S. [PAN NO.AAGCP 2036 A] Hooghly-712102 .. अपीलाथ" /Appellant ""यथ"/Respondent None अपीलाथ" क" ओर से/By Appellant Shri R. Chowdhury Addl. CIT-DR ""यथ" क" ओर से/By Respondent 16-08-2018 सुनवाई क" तार"ख/Date of Hearing 24-08-2018 घोषणा क" तार"ख/Date of…

Daiwik Distributors Private Limited, Kolkata vs. ITO, Ward - 9(1), Kolkata

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

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 Daiwik Distributors Pvt. V/S. Income Tax Officer Ltd., 10, Saha Lane Ward-9(1), Aayakar Bhawan, 5Th Floor, P-7, Sarawati Bhawan, Singhi Bagan, Nr. Cit Building, Chowringhee Square, Kolkata-700007 Kolkata-69 [Pan No.Aadcd 9467 E] .. अपीलाथ" /Appellant ""यथ"/Respondent None अपीलाथ" क" ओर से/By Appellant Shri R. Chowdhury Addl. Cit-Dr ""यथ" क" ओर से/By Respondent 16-08-2018 सुनवाई क" तार"ख/Date Of Hearing 24-08-2018 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 Arises From The Commissioner Of Income Tax (Appeals)-16 Kolkata’S Dated 27.03.2017, Passed In Case No.824/Cit(A)-16/W-9(1)/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:

…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 Daiwik Distributors Pvt. V/s. Income Tax Officer Ltd., 10, Saha Lane Ward-9(1), Aayakar Bhawan, 5th Floor, P-7, Sarawati Bhawan, Singhi Bagan, Nr. CIT Building, Chowringhee Square, Kolkata-700007 Kolkata-69 [PAN NO.AADCD 9467 E] .. अपीलाथ" /Appellant ""यथ"/Respondent None अपीलाथ" क" ओर से/By Appellant Shri R. Chowdhury Addl. CIT-DR ""यथ" क" ओर से/By Respondent 16-08-2018 सुनवाई क" तार"ख/Date of Hearing 24-0…

Daffodil Traders Private Limited, Howrah vs. ITO, Ward - 7(3), Kolkata

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

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 Daffodil Traders Pvt. Ltd., V/S. Income Tax Officer Ananta Bhavan, 94, Ward-7(3), Aayakar Bhawan, 5Th Floor, P-7, Vivekanand Nagar, Andul Road, P.O. Podrah, 3Rd Fl. Chowringhee Square, Nr. West Bank Hospital Kolkata-69 Howrah-711109 [Pan No.Aaecd 3872 E] .. अपीलाथ" /Appellant ""यथ"/Respondent None अपीलाथ" क" ओर से/By Appellant Shri G. Hanagshing Cit-Dr ""यथ" क" ओर से/By Respondent 16-08-2018 सुनवाई क" तार"ख/Date Of Hearing 24-08-2018 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)-16 Kolkata’S Dated 27.03.2017, Passed In Case No.822/Cit(A)-16/W-7(3)/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:

…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 Daffodil Traders Pvt. Ltd., V/s. Income Tax Officer Ananta Bhavan, 94, Ward-7(3), Aayakar Bhawan, 5th Floor, P-7, Vivekanand Nagar, Andul Road, P.O. Podrah, 3rd Fl. Chowringhee Square, Nr. West Bank Hospital Kolkata-69 Howrah-711109 [PAN NO.AAECD 3872 E] .. अपीलाथ" /Appellant ""यथ"/Respondent None अपीलाथ" क" ओर से/By Appellant Shri G. Hanagshing CIT-DR ""यथ" क" ओर से/By Respondent 16-08-2018 सुनवाई क" तार"ख…