Hindustan Steelworks Construction Ltd., Kolkata v. D.C.I.T.,Cir-12,Kol, Kolkata

ITA 1884/KOL/2009 | misc
Pronouncement Date: 02-02-2012 | Result: Dismissed

Appeal Details

RSA Number 188423514 RSA 2009
Assessee PAN AAACH9524R
Bench Kolkata
Appeal Number ITA 1884/KOL/2009
Duration Of Justice 2 year(s) 2 month(s) 22 day(s)
Appellant Hindustan Steelworks Construction Ltd., Kolkata
Respondent D.C.I.T.,Cir-12,Kol, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 02-02-2012
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 02-02-2012
Assessment Year misc
Appeal Filed On 10-11-2009
Judgment Text
ITA 1884/K/2009 AY 02-03 1 C IN THE INCOME TAX APPELLATE TRIBUNAL BENCH- C KOL KATA [ . . ! ] BEFORE SHRI MAHAVIR SINGH JUDICIAL MEMBER & SHRI C.D. RAO ACC OUNTANT MEMBER ' ' ' ' / ITA NO. 1884 (KOL) OF 2009 #$ %& / ASSESSMENT YEAR 2002-03 HINDUSTAN STEEL WORKS CONSTR - UCTION LTD. (PAN-AAACH9524R) - # - VERSU S DY. COMMISSIONER OF INCOME - TAX KOLKATA. ( '( / APPELLANT ) ( )*'( / RESPONDENT ) '( + / FOR THE APPELLANT: N O N E )*'( + / FOR THE RESPONDENT: / SRI AJOY KR. SINGH -#. + ! /DATE OF HEARING : 02/02/2012 /% + ! /DATE OF PRONOUNCEMENT : 02/02/2012 0 / ORDER ( ) (MAHAVIR SINGH) JUDICIAL MEMBER : THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-XXXVI KOLKATA IN APPEAL NO. 88/CIT(A)-XXXVI/CIR-12/07-08 DATED 30/09/2009. ASSESSMENT WAS FRAMED BY DCIT CIRCLE-12 KOLKATA U/S.147 R.W.S. 143(3) OF THE INC OME-TAX ACT 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2002-03 VIDE ORDE R DATED 29/10/2007. 2. THE HEARING OF THIS ASSESSEES APPEAL WAS EARLI ER FIXED ON 23/06/2011 AND NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE. THEREAFTER THE CASE WAS LISTED FOR HEARING ON 02/2/2012 AND NOTICE WAS ISSUED ACCORDINGLY. HOWEVE R ON THIS DATE NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR WAS THERE A NY APPLICATION SEEKING ADJOURNMENT OF THE HEARING. THEREFORE IT IS INFERRED THAT THE AS SESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. WHILE TAKING THIS VIEW WE DERIVE SUPPORT FROM THE DECISIONS OF HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TU KOJIRAO HOLKAR VS. C.W.T. [223 I.T.R. 480] AND I.T.A.T. DELHI BENCH IN THE CASE OF C.I.T. VS. MULTIPLAN INDIA LTD. [38 I.T.D. 320]. ITA 1884/K/2009 AY 02-03 2 RESPECTFULLY FOLLOWING THE ABOVE DECISIONS WE DISM ISS THE ASSESSEES APPEAL FOR WANT OF PROSECUTION. 3. IN THE RESULT ASSESSEES APPEAL IS DISMISSED. 0 !- 1 -# 2 3 THIS ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- ( . . ) ! ( ) (C.D. RAO) ACCOUNTANT MEMBER (MAHAVIR SINGH) JUDICIAL MEMBER ( ! ! ! ! ) DATE: 02-02-2012 0 + )4 5 4%6 - COPY OF THE ORDER FORWARDED TO: 1. '( / THE APPELLANT : HINDUSTAN STEELWORKS CONSTRUCTI ON LTD. 5/1 COMMISSARIAT ROAD (HASTINGS) KOLKATA-700 022. 2 )*'( / THE RESPONDENT : D.C.I.T. CIRCLE-12 KOLKATA. 3. 0# ( ) : THE CIT(A)-XXXVI KOLKATA. 4. 0# / THE C.I.T. KOL - 5 72 )# / DR ITAT KOLKATA BENCHES KOLKATA 6 GUARD FILE . *4 ) / TRUE COPY 0#- / BY ORDER (DKP) ASSTT. REGISTRAR .