IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA
[Before Sri C. D. Rao, AM & Sri George Mathan, JM ]
I.T.A No. 144/Kol/2012
Assessment Year: 2004-05
Hartex Rubber Pvt. Ltd.
Kolkata [PAN: AABCK 1284 C]
Appellant
. -Vs.-
C.I.T., Central-I,
Kolkata
Respondent
For the Appellant: None
For the Respondent: Shri L.K.S.Dehiya
Date of Hearing: 14.05.2012.
Date of Pronouncement: 14.05.2012.
ORDER
Per C. D. Rao, A. M.
The assessee has filed this appeal against the order of Ld. CIT-Central-I, Kolkata dated 07.12.2011 pertaining to Assessment Year 2004-05.
2. No one was present on behalf of the assessee and no adjournment petition was also moved on behalf of assessee. At the time of hearing before us two defects were found in the receipt. Firstly the appeal is not signed by the Managing Director and secondly the CIT’s order is not duly certified. It is found that assessee has not rectified the same.
3. In view of the above we are of the view that assessee is not interested to prosecute the appeal.
4. Considering the facts and keeping in mind the decision in the case of CIT vs. Multiplan India Pvt. Ltd., 38 ITD 320, we dismiss the appeal as assessee not interested.
5. However, the assessee shall be at liberty to approach the Tribunal for recalling this order, if prevented by sufficient cause for non-appearance on the date of hearing.
6. In the result, the appeal of the assessee is dismissed for non-prosecution.
Order pronounced in the open Court on 14.05.2012.
Sd/- Sd/-
[George Mathan] [C. D. Rao]
Judicial Member Accountant Member
Dated: 14.05.2012.
[RG /.PS]
Copy of the order forwarded to:
1. Hartex Rubber Pvt. Ltd.,
2 C.I.T., Central-I, Kolkata
3. The CIT,
4. The CIT (A)- Kolkata.
5. DR, Kolkata Benches, Kolkata
True Copy
By order,
Asstt Registrar
