CIT v. Multiplan India Ltd.

Frankdeal Marketing Pvt. Ltd., Kolkata vs. ITO, WD.-5(4), Kolkata

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

…months of May, 2016 to October 2016 i.e. for five months. It appears that the assessee is not 1 interested in prosecuting its case. 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 appeal of the assessee in limine for want of prosecution. 3. In the result, the appeal filed by the Assessee is dismissed. Order Pronounced in the Open Court on 02-04-2018 Waseem Ahmed S.S.Viswanethra Ravi…

Kapish Distrubutors Private Limited, Kolkata vs. ITO, Ward-4(4), Kol

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

…ept on seeking adjournments from 24-06-2016 to 25-10-2016. It appears that the assessee is not interested in prosecuting its case. In 1 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 appeal of the assessee in limine for want of prosecution. 3. In the result, the appeal filed by the Assessee is dismissed. Order Pronounced in the Open Court on 02-04-2018 Waseem Ahmed S.S.Viswanethra Rav…

M/S Shiv Shakti Infrobuild (P) Ltd., Kolkata vs. ITO, WD-5(4), Kolkata

In the result, appeal of assessee is dismissed

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M.Balaganesh, Am]

…eans effectively pursuing it and the 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 ITAT Delhi Bench in the case of CIT Vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), dismiss this appeal of the assessee for non-appearance. 2 Shiv Shakti Infrabuild (P) Ltd., AY 2008-09 3. We, further, make it clear that if the assessee is advised to move appropriate application to recall this order, then he is at liberty to do so for just cause and the Tribunal may decide in accordance to law. 4. In the result, appeal of…

M/S Panchmukhi Tie Up Pvt. Ltd., Kolkata vs. ITO, Ward-1(2), Kolkata

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

…sentation on behalf of assessee on both the dates of hearing. It appears that the assessee is not interested in prosecuting its case. 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 1 Estate of late Tukojirao Holkar Vs. CWT reported in (223 ITR 480(MP), we dismiss the appeal of the assessee in limine for want of prosecution. 3. In the result, the appeal filed by the Assessee is dismissed. Order Pronounced in the Open Court on 02-04-2018 P.M. Jagtap S.S.Viswanethra…

M/S Sanjiwani Dealcom Pvt. Ltd., Kolkata vs. ITO, WD-5(3), Kolkata

In the result, the appeal filed by the assessee, is dismissed, for non prosecution

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM & DR. A.L.SAINI, AM Sanjiwani Dealcom Pvt. Ltd. Vs. I.T.O, Ward-5(3), Kolkata 6, Karim Hossain Lane, Park Circus, P-7, Chowringhee Square, Kolkata – 700017. Aayakar Bhawan, Kolkata-700069. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAMCS 0096 F (अपीलाथ" /Appellant) (""यथ" / Respondent) .. Appellant by : None Revenue by : Shri Saurabh Kumar, Addl. CIT सुनवाई क" तार"ख / Date of Hearing : 27/03/2018 घोषणा क" तार"ख/Date of Pronouncement: 28/03/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, AM: The captioned appeal filed by the assessee,…

Radha Rani Mukherjee, Purulia vs. DCIT, Cir-57 (TDS), Kolkata

In the result, the appeal of assessee is dismissed

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

…eans effectively pursuing it and the 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 ITAT Delhi Bench in the case of CIT Vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), dismiss this appeal of the assessee for non-appearance. 2 Radha Rani Mukherjee., AY 2009-10 3. We, further, make it clear that if the assessee is advised to move appropriate application to recall this order, then he is at liberty to do so for just cause and the Tribunal may decide in accordance to law. 4. In the result, the appeal of asse…

M/S Sanwaria Investment Consultants Pvt. Ltd, Kolkata vs. ITO, Ward-2(1), Kolkata

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

Bench: Us. It Appears That The Assessee Is Not Interested In Prosecuting Its Case. In View Of 1 The Above, Following The Decisions Of The Itat, Delhi Bench In The Case Of Multiplan India (P) Limited Reported In 38 Itd 320(Del) & 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 Appeal Of The Assessee In Limine For Want Of Prosecution.

…CIT-A passed order ex parte, which is impugned before us. It appears that the assessee is not interested in prosecuting its case. In view of 1 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 appeal of the assessee in limine for want of prosecution. 3. In the result, the appeal filed by the Assessee is dismissed. Order Pronounced in the Open Court on 26-03-2018 M. Balaganesh S.S.Viswanethra R…

M/S Depandable Consultacy Business Pvt.Ltd., Kolkata vs. ITO, Ward 1(3), Kolkata, Durgapur

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

Bench: Hon’Ble Sri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm ] I.T.A No. 2260/Kol/2016 Assessment Year : 2012-13 M/S Dependable Consultancy Business (P) Ltd. -Vs.- Ito, Ward-1(3), Durgapur [Pan : Aadcd 1443 J] (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH : KOLKATA [Before Hon’ble Sri M.Balaganesh, AM, & Shri S.S.Viswanethra Ravi, JM ] I.T.A No. 2260/Kol/2016 Assessment Year : 2012-13 M/s Dependable Consultancy Business (P) Ltd. -vs.- ITO, Ward-1(3), Durgapur [PAN : AADCD 1443 J] (Appellant) (Respondent) For the Appellant : None For the Respondent : Shri G. Hangshing, CIT Date of Hearing : 26.03.2018 Date of Pronouncement : 26.03.2018 ORDER Per M.Balaganesh, AM 1. This appeal of the assessee arises out of the order of the Learned Commissioner of Income Tax (Appeals)-Durgapur [in short the ld CITA] in Appeal N…

M/S. Enfield Gems & Jewellery Ltd., Kolkata vs. DCIT, Cen. Cir-1(2), Kolkata

In the result, appeal of assessee stands dismissed in limine

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2013-14 M/S Fnfield Gems & Dcit, Central Circle- बनाम / Jewellery Ltd. 4/1A, 1(2), Aayakar Bhawann, V/S. Jagmohan Mullick Lane, Poorva, 110, Shantipally, Kolkata-700007 Kolkata-107 [Pan No.Aabce 8009 P] .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri G. Hangshing, Cit-Dr ""यथ" क" ओर से/By Respondent 21-03-2018 सुनवाई क" तार"ख/Date Of Hearing 23-03-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Assessee For The Assessment Year 2013-14 Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-20, Kolkata Dated 23.12.2016. 2. Today When The Matter Was Called On For Hearing, There Was No Response From The Side Of The Assessee Nor Any Adjournment Application Was Filed By The Assessee Though Notice Of Hearing Was Sent To Assessee Through Rpad. At The Outset, We Also Find That Assessee Had Also Not Appeared Before The Authorities Below & Both Authorities Below Passed Ex Parte Order. From The Above, It Is Inferred That The Assessee Is Not Interested In Pursuing Its Case. 3. Considering The Facts Of The Case & Keeping In View The Provisions Of Rule 19(2) Of The Income-Tax Appellate Tribunal Rules 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.

…nferred that the assessee is not interested in pursuing its case. 3. Considering the facts of the case and keeping in view the provisions of rule 19(2) of the Income-tax Appellate Tribunal Rules 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. ITA No.392/Kol/2017 A.Y. 2013-14 M/s Enfield Gems & Jewellery Ltd. Vs, DCIT, CC-1(2) Kol. Page 2 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: "if the party, at whose instance the refer…

Bengal Shelter Housing Development Ltd., Kolkata vs. CIT, Kolkata - 4, Kolkata

In the result, the appeal filed by the assessee, is dismissed, for non prosecution

Bench: Shri A. T. Varkey, Jm & Dr. A.L.Saini, Am Bengal Shelter Housing Vs. Cit, Kolkata- 4, Kolkata Development Ltd. Cb-63, Sector-1, Salt Lake, P-7, Chowringhee Square, Kolkata – 700 064. Aayakar Bhawan, Kolkata-69. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccb 4289 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. Appellant By : None Revenue By : Shri G. Mallikarjuna, Cit सुनवाई क" तार"ख / Date Of Hearing : 15/03/2018 घोषणा क" तार"ख/Date Of Pronouncement: 23/03/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2011-2012, Is Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals)- 4, Kolkata Dated 31.12.2015. 2. This Case Was Listed For Hearing Before The Tribunal On 15.03.2018 & For This Assessee Was Informed. Today I.E. On 15.03.2018 When The Case Was Called On Board, None Appeared On Behalf Of The Assessee Nor Any Request For Adjournment Has Been Filed Before The Tribunal Despite The Service Of Notice Upon The Assessee. It Seems That The Assessee Is Not Interested In Prosecuting His Appeal; Hence, The Appeal Filed By The Assessee Is Liable To Be Dismissed, For Non-Prosecution. In Our Above View, We Find Support From The Following Decisions: 1. In The Case Of Cit Vs. B.N. Bhattachargee & 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 (M.P.) 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 “B”, BENCH KOLKATA BEFORE SHRI A. T. Varkey, JM & DR. A.L.SAINI, AM Bengal Shelter Housing Vs. CIT, Kolkata- 4, Kolkata Development Ltd. CB-63, Sector-1, Salt Lake, P-7, Chowringhee Square, Kolkata – 700 064. Aayakar Bhawan, Kolkata-69. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCB 4289 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. Appellant by : None Revenue by : Shri G. Mallikarjuna, CIT सुनवाई क" तार"ख / Date of Hearing : 15/03/2018 घोषणा क" तार"ख/Date of Pronouncement: 23/03/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, AM: The captioned appeal filed by the assessee, per…

Golam Quddus Mondal, Kolkata vs. JCIT, Range-53, Kolkata

In the result, the appeal filed by the assessee, is dismissed, for non prosecution

Bench: Shri A. T.Varkey, Jm & Dr. A.L.Saini, Am Golam Quddus Mondal Vs. Jcit, Range- 53, Kolkata D-201, T. G. Road, Ramdashti, Aayakar Bhawan, 2, Gariahat Kolkata – 700 024. Road, Kolkata-700031. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aeypm 3536 P (अपीलाथ" /Appellant) (""यथ" / Respondent) .. Appellant By : None Revenue By : Shri S. Dasgupta, Addl. Cit(Dr) सुनवाई क" तार"ख / Date Of Hearing : 15/03/2018 घोषणा क" तार"ख/Date Of Pronouncement: 23/03/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2009-2010, Is Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals)- Xxxiii, Kolkata Dated 31.07.2014. 2. This Case Was Listed For Hearing Before The Tribunal On 15.03.2018 & For This Assessee Was Informed. Today I.E. On 15.03.2018 When The Case Was Called On Board, None Appeared On Behalf Of The Assessee Nor Any Request For Adjournment Has Been Filed Before The Tribunal Despite The Service Of Notice Upon The Assessee. It Seems That The Assessee Is Not Interested In Prosecuting His Appeal; Hence, The Appeal Filed By The Assessee Is Liable To Be Dismissed, For Non-Prosecution. In Our Above View, We Find Support From The Following Decisions: 1. In The Case Of Cit Vs. B.N. Bhattachargee & 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 (M.P.) 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 “B”, BENCH KOLKATA BEFORE SHRI A. T.VARKEY, JM & DR. A.L.SAINI, AM Golam Quddus Mondal Vs. JCIT, Range- 53, Kolkata D-201, T. G. Road, Ramdashti, Aayakar Bhawan, 2, Gariahat Kolkata – 700 024. Road, Kolkata-700031. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AEYPM 3536 P (अपीलाथ" /Appellant) (""यथ" / Respondent) .. Appellant by : None Revenue by : Shri S. Dasgupta, Addl. CIT(DR) सुनवाई क" तार"ख / Date of Hearing : 15/03/2018 घोषणा क" तार"ख/Date of Pronouncement: 23/03/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, AM: The captioned appeal filed by the assessee, pertaining to asses…

Sanmath Height Consultancy Pvt. Ltd., Kolkata vs. ITO, Ward -5(2) Kolkata, Kolkata

In the result, appeal of assessee stands dismissed in limine

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2012-13 Sanmath Height Income Tax Officer, बनाम / Consultancy Pvt. Ltd., 9/12 Ward-5(2), Ayakar V/S. Lal Bazar Street, 2Nd Floor, Bhawan, P-7, Kolkata-700001 Chowringhee Square, [Pan No.Aaqcs 1530 A] Kolkta-69 .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri G. Haangshing, Cit-Dr ""यथ" क" ओर से/By Respondent 19-03-2018 सुनवाई क" तार"ख/Date Of Hearing 19-03-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Assessee For The Assessment Year 2012-13 Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-2, Kolkata Dated 15.11.2016. 2. Today When The Matter Was Called On For Hearing, There Was No Response From The Side Of The Assessee Nor Any Adjournment Application Was Filed By The Assessee Though Notice Of Hearing Was Sent To Assessee Through Rpad. Further, We Also Find That Assessee Had Also Not Appeared Before The First Appellate Authority & Ld. Cit(A) Passed Ex Parte Order. From The Above, It Is Inferred That The Assessee Is Not Interested In Pursuing Its Case. 3. Considering The Facts Of The Case & Keeping In View The Provisions Of Rule 19(2) Of The Income-Tax Appellate Tribunal Rules As Were Considered In The Case Of

…case and keeping in view the provisions of rule 19(2) of the Income-tax Appellate Tribunal Rules as were considered in the case of ITA No.359/Kol/2017 A.Y. 2012-13 Sanmath Height Consultancy Pvt. Ltd. Vs. ITO Wd-5(2) Kol. Page 2 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: "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 pape…

Pushpanjali Commodities (P) Ltd., North 24 Parganas vs. ITO, Ward -14(3) Kol., Kolkata

In the result, appeal of assessee stands dismissed in limine

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2012-13 Pushpanjali Commodities Income Tax Officer, बनाम / (P) Ltd., Anjangarh, Ward-14(3), Ayakar V/S. Shyamnagra, 24-Pgs(N) Bhawan, Poorva, 110, Pin-743127 Shantipalli, Kolkata- [Pan No.Aaecp 1280 C] 107 .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Shri G. Haangshing, Cit-Dr ""यथ" क" ओर से/By Respondent 19-03-2018 सुनवाई क" तार"ख/Date Of Hearing 19-03-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Assessee For The Assessment Year 2012-13 Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-5, Kolkata Dated 07.11.2016. 2. At The Time Of Hearing None Appeared From The Side Of The Assessee Nor Any Adjournment Application Filed By The Assessee Though Notice Of Hearing Was Sent To Assessee Through Rpad. Further, We Also Find That Assessee Had Also Not Appeared Before The First Appellate Authority & Ld. Cit(A) Passed Ex Parte Order. From The Above, It Is Inferred That The Assessee Is Not Interested In Pursuing Its Case. 3. Considering The Facts Of The Case & Keeping In View The Provisions Of Rule 19(2) Of The Income-Tax Appellate Tribunal Rules 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.

…nferred that the assessee is not interested in pursuing its case. 3. Considering the facts of the case and keeping in view the provisions of rule 19(2) of the Income-tax Appellate Tribunal Rules 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. ITA No.351/Kol/2017 A.Y. 2012-13 Pushpanjali Commodities Pvt. Ltd. Vs. ITO Wd-14(3) Kol. Page 2 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: "if the party, at whose instance the refere…