Sudip Kumar Sen, Kolkata v. ITO, Ward - 29(1), Kolkata, Kolkata

I.T.A NO.2182/KOL/2010-BKH 1 - IN THE INCOME TAX APPELLATE TRIBUNAL SMC -B BENCH : KOLKATA ( . . ) [BEFORE HONBLE SRI B. K. HALDAR AM] / I.T.A NO. 2182/KOL/2010 !'# $%& / ASSESSMENT YEAR : 20005-06 SUDIP KUMAR SEN -VS- INCOME-TAX OFFICER PAN: ANMPS 2163B WARD 29(1) KOLKATA (() /APPELLANT ) (+ ()/ RESPONDENT ) () / FOR THE APPELLANT : - '. / NONE + () / FOR THE RESPONDENT : / / SHRI PIYUSH KOLHE LD.DR 0 / ORDER .. SHRI B.K.HALDAR ACCOUNTANT MEMBER . : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX(APPEALS) XVI KOLKATA DATED 09-08-2010 FOR THE ASSESSMENT YEAR 2005-06. 2. THE APPELLANT HAS TAKEN FOLLOWING GROUNDS OF APP EAL:- 1. FOR THE FACTS AND CIRCUMSTANCES THE A.O DID N OT CONSIDER THE DOCUMENTARY EVIDENCE REGARDING THE CLAIM OF EXPENSE S. HE ACTED ARBITRARILY AND ACCORDING TO HIS OWN WILL AND PLEAS URE. 2. AND YOUR APPELLANT CRAVES LEAVES TO AMEND ALTER CHANGE RECTIFY ETC. THE GROUND/GROUNDS OF APPEAL ON OR BEFORE HEAR ING. 3. ON THE LAST DATE OF HEARING I.E. 18-01-2011 THE CASE WAS ADJOURNED AT THE REQUEST OF THE LD.AR FOR THE ASSESSEE TO 07-02-2011. THE S AME WAS ALSO NOTED BY THE LD.AR FOR THE ASSESSEE. HOWEVER ON 07-02-2011 NEITHER ANY BO DY APPEARED ON BEHALF OF THE ASSESSEE NOR THERE WAS ANY ADJOURNMENT APPLICATION. IN THE ABOVE CIRCUMSTANCES IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROS ECUTING THE APPEAL. IN VIEW OF THE ABOVE AND RELYING ON THE DECISIONS OF T HE HONBLE ITAT DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN(I) LTD REPOR TED IN 38 ITD 320(DEL) AND THE HONBLE MADHYA PRADESH HIGH COURT IN THE CA SE OF LATE TUKOJI I.T.A NO.2182/KOL/2010-BKH 2 RAO HOLKAR REPORTED IN 223 ITR 480 (MP) WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 4. THE ASSESSEE SHALL HOWEVER BE AT LIBERTY TO AP PROACH THE TRIBUNAL FOR RECALLING OF THIS ORDER IF PREVENTED BY SUFFIC IENT CAUSE FOR NON- APPEARANCE ON THE DATE OF HEARING. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DIS MISSED. 0 1 2 1' 3 4 . 07-02-2011 ORDER PRONOUNCED IN THE OPEN COURT ON 07-02-2011. SD/- [ . . ] (B. K. HALDAR) A CCOUNTANT MEMBER (.) DATED :07-02-2011 *PP $56 !'78 !9$ /SR.P.S. 0 : +!!; <;%=- COPY OF THE ORDER FORWARDED TO: 1. () /APPELLANT- SHRI SUDIP KUMAR SEN 188/101 PRINCE ANWARSHAH ROAD KOLKATA-700045. 2 + () / RESPONDENT : I.T.O W 29(1) A.B DAKSHIN 2 GARIAH AT ROAD (SOUTH) KOLKATA-68. 3. !0'/ THE CIT 4. !0' ()/ THE CIT(A) KOLKATA. 5. $D!3 +!'/ DR KOLKATA BENCHES KOLKATA ; +!/ TRUE COPY 0'1/ BY ORDER 8 /ASSTT. REGISTRAR