SAI Vikash Educational Society, Guwahati V. CIT, (Exemptions), kolkata, Kolkata

ITA 1044/KOL/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9400 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 01-11-2016
• Assessment Year: misc
• Appeal Filed On: 24-07-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: T VARKE JUDICIAL MEMBER
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI ABY.T VARKE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 1044 / KOL / 2015 SAI VIKASH EDUCATIONAL SOCIETY, H/NO. 119. P.D. CHALIHA ROAD, SILPUKHURI, DIST. KAMRUP (M),GUWHATI- 781003, ASSAM [ PAN NO.AAGAS 2252 P ] V/S . COMMISSIONER OF INCOME TAX, 6 TH FLOOR, 10B, MIDDLETON ROW, KOLKATA-71 /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI ANAND BISWAS, CIT-DR /DATE OF HEARING 07-02-2017 /DATE OF PRONOUNCEMENT 07-02-2017 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY LD. COMMISSIONER OF INCOME TAX (EXEMPTIONS), KOLKATA U/ S 12AA OF THE INCOME TAX ACT, 1961 VIDE DATED 27.05.2015. 2. THE PRESENT APPEAL CAME FOR HEARING FOR THE FIRS T TIME ON 07.09.2016 AND NOTICE WAS SENT BY RPAD FOR HEARING ON 24.07.20 15. SUBSEQUENTLY THE CASE WAS FIXED FOR HEARING ON 26.12.2016. NEITH ER AN ADJOURNMENT PETITION WAS FILED BY THE ASSESSEE NOR ANYBODY APPE ARED ON BEHALF OF THE ASSESSEE. THEREFORE THE ASSESSEE APPEARS TO BE NOT INTERESTED TO PROSECUTE THE APPEAL AND ACCORDINGLY THE APPEAL TIL ED BY THE ASSESSEE IS LIABLE TO BE DISMISSED FOR NON PROSECUTION. IN V IEW OF THE DECISION IN THE CASE OF CIT VS B.N.BHATTACHRJEE AND ANOTHER, RE PORTED IN 118 ITR 461 [RELEVANT PAGES 477 & 478] WHEREIN THEIR LORDSH IPS HAVE HELD THAT: ITA NO.1044/KOL/2015 SAI VIKASH EDUCATIONAL SOCIETY VS. CIT, KOL P AGE 2 'THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL BUT EFFECTIVELY PURSUING, IT. 2. IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR V S CWT; 223 ITR 480 (MP) WHILE DISMISSING THE REFERENCE MADE AT THE INS TANCE OF THE ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATION IN T HEIR ORDER: 'IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS M ADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPAR ATION 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 DA TE OF HEARING NOBODY REPRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICA TION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATIO N OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN ABSENT ON THA T DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREATED T HE APPEAL FILED BY THE REVENUE AS UNADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 4. THE ASSESSEE SHALL BE FREE TO MOVE THE PETITION BEFORE THIS TRIBUNAL PRAYING FOR RECALLING OF THIS ORDER BY EXPLAINING T HE SUFFICIENT CAUSE FOR HIS NON APPEARANCE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMIS SED . ORDER PRONOUNCED IN THE OPEN COURT 07 /02/2017 SD/- SD/- (ABY. T. VARKE) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP !- 07 / 02 /201 7 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SAI VIKASH EDUCATIONAL SOCIETY, H/NO. 11 9, P.D.CHALIHA ROAD SILPUKHURI, GUW AHATI-781003, DIST. KAMRUP (M), ASSAM 2. /RESPONDENT-CIT,10B, 6 TH FLOOR, MIDDLETON ROW, KOLKATA-71 3. ) *+ , , - / CONCERNED CIT KOLKATA 4. , , -- / CIT (A) KOLKATA 5. 012 33*+, , *+ , / DR, ITAT, KOLKATA 6. 267 89 / GUARD FILE. BY ORDER/ , , / , *+ ,