Lahoti Infrastucture Ltd, Kolkata V. I.T.O Wd - 6(2),kolkata, Kolkata

ITA 1001/KOL/2013

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0593 (ITAT-KOLKATA)
• Duration Of Justice: 4 year(s) 7 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-12-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 29-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR
• Keywords: Period of limitation

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, AM AND SRI S.S. VISWANETHRA RAVI, JM] I.T.A NO. 1001/KOL/2013 ASSESSMENT YEAR : 2009-10 LAHOTI INFRASTRUCTURE LTD. -VS.- I.T.O., WARD-6(2) ROOM NO. 106, 1 ST FLOOR, AAYAKAR BHAWAN 4, FAIRLIE PLACE KOLKATA KOLKATA - 700001 [PAN : AABCL0391B] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI SAURABH KUMAR, ADDL. CIT DR DATE OF HEARING: 31.10.2017. DATE OF PRONOUNCEMENT : 15.12. 2017. ORDER PER J. SUDHAKAR REDDY, AM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-VI, KOLKATA, DATED 23.12.2011, RELATING TO ASSESSMENT YEAR 2009-10. 2. THE APPEAL BY THE ASSESSEE WAS FIXED FOR HEARING ON 31.10.2017. TODAY WHEN THE CASE WAS CALLED FOR HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE NOR WAS ANY APPLICATION FOR ADJOURNMENT WAS 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.BHATTACHRGEE AND 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 : 2 I.T.A NO. 1001/KOL/2013 ASSESSMENT YEAR : 2009-10 LAHOTI INFRASTRUCTURE LTD. 2 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 PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 3. IN THE CASE OF COMMISSIONER OF INCOME-TAX VS MULTIPLAN INDIA (P) LTD.: 38 ITD 320(DEL), THE APPEAL FILED BY THE REVENUE BEFORE THE TRIBUNAL, WHICH WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING NOBODY REPRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE REVENUE AS UN ADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 3 . THE ASSESSEE IS AT LIBERTY TO FILE AN APPROPRIATE APPLICATION IN ACCORDANCE WITH LAW FOR RECALL OF THIS ORDER. IF THE BENCH IS CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE BENCH ON THE DATE OF HEARING, THIS ORDER MAY BE RECALLED IF IT IS WITHIN THE PERIOD OF LIMITATION. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 15.12.2017. SD/- SD/- (S.S. VISWANETHRA RAVI) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 15.12.2017 [BISWAJIT, SR. P.S.] COPY OF THE ORDER FORWARDED TO: 1. LAHOTI INFRASTRUCTURE LTD. ROOM NO. 106, 1 ST FLOOR, 4, FAIRLIE PLACE, KOL 01. 2. ITO WARD 6(2). AAYAKAR BHAWAN, KOLKATA. 3. CIT(A)- , KOLKATA. 4. CIT- , KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 3 I.T.A NO. 1001/KOL/2013 ASSESSMENT YEAR : 2009-10 LAHOTI INFRASTRUCTURE LTD. 3 TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/DDO INCOME TAX APPELLATE TRIBUNAL AJC BOSE ROAD, KOLKATA 700 020