Subrata Chatterjee, Burdwan V. A.C.I.T Cir - 1,Burdwan, Burdwan

ITA 1101/KOL/2013

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1489 (ITAT-KOLKATA)
• Duration Of Justice: 4 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 13-04-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 07-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMITAVA BHATTACHAR YA CIT D
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA [BEFORE HONBLE SHRI A.T.VARKEY, JM & SRI M.BALA GANESH, AM ] I.T.A NO. 1101/KOL/2013 ASSESSMENT YEAR : 2007-0 8 SUBRATA CHATTERJEE -VS.- ACIT, CIRCLE-1, BURDWAN [PAN : ACAPC 3581 G] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI AMITAVA BHATTACHAR YA, ADDL. CIT DR DATE OF HEARING : 31.08.2017 DATE OF PRONOUNCEMENT : 31.08.2017. ORDER PER M.BALAGANESH, AM 1. THIS APPEAL OF THE ASSESSEE ARISES OUT OF THE O RDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) DURGAPUR [ IN SHORT THE LD CITA] IN APPEAL NO.42/CIT(A)/ASL/ACIT/CIR-1/BWN/2009-10 DATED 06.02 .2013 PASSED AGAINST THE ORDER PASSED BY THE ACIT, CIRCLE-1, BURDWAN [IN SH ORT THE LD. AO] UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REF ERRED TO AS THE ACT) DATED 24.12.2009 FOR THE ASST YEAR 2007-08. 2. THIS APPEAL WAS LISTED FOR HEARING ON SEVERAL DA TES COMMENCING FROM 29.2.2016 AND WAS ADJOURNED DUE TO SEVERAL REASONS. ON 8.6.2 017, THE LD AR FOR THE ASSESSEE AND SOUGHT AN ADJOURNMENT TO 24.7.2017 . BUT ON 24.7.2 017, NONE APPEARED ON BEHALF OF THE ASSESSEE AND THE CASE WAS ADJOURNED TO 31.8.2017. WHEN THE CASE WAS CALLED FOR HEARING TODAY I.E. 31.08.2017, NONE APPEARED ON BEH ALF OF THE ASSESSEE NOR AN ADJOURNMENT PETITION WAS FILED ON BEHALF OF THE ASS ESSEE. IT MEANS THAT ASSESSEE IS NOT 2 ITA NO.1101/KOL/2013 SUBRATA CHATTERJEE A.YR.2007-08 2 INTERESTED TO PROSECUTE THE APPEAL. HENCE THE APPEA L FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED FOR NON PROSECUTION. FOR THIS VIEW WE FIN D SUPPORT FROM THE FOLLOWING DECISIONS :- 1. IN THE CASE OF CIT VS B.N.BHATTACHRGEE AND ANOT HER, REPORTED IN 118 ITR 461 [RELEVANT PAGES 477 & 478] WHEREIN THEIR LORDSHIPS HAVE HELD THAT : 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 INSTANCE OF TH E ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATION IN THEIR ORDER : IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS M ADE, 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 REF ERENCE. 3. IN THE CASE OF COMMISSIONER OF INCOME-TAX VS MUL TIPLAN INDIA (P) LTD.: 38 ITD 320(DEL), THE APPEAL FILED BY THE REVENUE BEFORE TH E TRIBUNAL, WHICH WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING NOBODY REPRESEN TED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEIVED. THERE W AS NO COMMUNICATION OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN A BSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREATED THE APPEAL FI LED BY THE REVENUE AS UN ADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 3 . THE ASSESSEE, IF SO DESIRES, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER BY EXPLAINING WITH PROPER REASONS FOR NO N-COMPLIANCE, THEN THIS ORDER MAY BE RECALLED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE COURT ON 31.08.2017. SD/- SD/- [A.T.VARKEY] [ M.BALAGANESH] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 31.08.2017 SB, SR. PS 3 ITA NO.1101/KOL/2013 SUBRATA CHATTERJEE A.YR.2007-08 3 COPY OF THE ORDER FORWARDED TO: 1.SUBRATA CHATTERJEE, VILLAGE-DHULUK, P.O.-NABAGRAM , BURDWAN-713166 2. ACIT, CIRCLE-1, AAYAKAR BHAWAN, KACHARI ROAD, BU RDWAN-713101 3.CIT(A)-DURGAPUR 4. CIT-DURGAPUR. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVA TE SECRETARY HEAD OF OFFICE/ D.D.O., ITAT KOLKATA BENCHE S