West Bengal State Electricity Transmission Co Ltd, Kolkata V. Pr.C.I.T -1, Kolkata

ITA 1200/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6424 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 19-08-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 17-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAM BILASH MEENA
• Keywords: Revision of order
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A (VIRTUAL COURT HEARING), BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM & DR. A.L. SAINI, AM ./I.T.A NO.1200/KOL/2019 ( / ASSESSMENT YEAR: 2014-15) WEST BENGAL STATE ELECTRICITY TRANSMISSION CO. LTD. BLOCK-DJ, SECTOR-II, SALT LAKE CITY, KOLKATA 700091. VS. PCIT, KOLKATA ./ ./PAN/GIR NO. : AAACW6952G ( /APPELLANT) .. ( / RESPONDENT ) APPELLANT BY : NONE REVENUE BY : SHRI RAM BILASH MEENA, D/R / DATE OF HEARING : 19/08/2020 /DATE OF PRONOUNCEMENT : 16/09/2020 / O R D E R PER DR. A. L. SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE IS DIREC TED AGAINST THE ORDER DATED 18.03.2019 PASSED BY THE LD. PRINCIPAL COMMIS SIONER OF INCOME TAX-1, KOLKATA UNDER SECTION 263 OF THE INCOME TAX ACT ( T HE ACT), RELATING TO ASSESSMENT YEAR 2014-15. 2. THIS APPEAL CAME FOR HEARING TODAY I.E. 19.08.20 20. NOTICE OF HEARING OF THIS APPEAL WAS SENT TO THE ASSESSEE AT THE ADDRESS GIVEN BY THE ASSESSEE IN FORM NO.36. THE SAID NOTICE HAS NOT BEEN RETURNED UNSERV ED. TODAY I.E. ON 19.08.2020 WHEN THE CASE WAS CALLED FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR I.T.A NO.1200/KOL/2019 ASSESSMENT YEAR: 2014-15 WEST BENGAL STATE ELECTRICITY TRANSMISSION CO. LTD. 2 ANY REQUEST FOR ADJOURNMENT WAS MADE. IT MEANS THA T ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. 3. WE HAVE HEARD LD DR FOR THE REVENUE AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE NOTE THAT THIS MATTER HAS BEEN FIXED BY THIS TRIBUNAL ON SEVERAL TIMES FOR HEARINGS AND NOTICES OF HEARINGS HAVE BEE N SERVED ON THE ASSESSEE BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. SINCE THE ASSESSEE HAS CHALLENGED THE ACTION OF LD. PCIT U/S 263 OF THE ACT AND WE PRESUM E THAT ASSESSING OFFICER WOULD HAVE GIVEN EFFECT OF THE ORDER OF LD. PCIT U/ S 263 OF THE ACT AND ASSESSING OFFICER MIGHT HAVE PASSED THE ORDER IN PURSUANCE OF THE DIRECTION GIVEN BY THE LD. PCIT U/S 263 OF THE ACT AND THEREFORE, IT SEEMS TO US THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE PRESENT APPEAL. SINCE TH E MATTER HAS BEEN FIXED FOR HEARINGS ON SEVERAL TIME AND THERE IS NO COMMUNICAT ION OR INFORMATION AS TO WHY THE ASSESSEE CHOSE TO REMAIN ABSENT ON THE DATE OF HEARINGS. IN ORDER TO ADJUDICATE THE ISSUE ON MERITS, THE PAPER BOOK AND ASSISTANCE OF AUTHORIZED REPRESENTATIVE OF THE ASSESSEE IS REQUIRED. HOWEVER, AS WE NOTED EARL IER THAT THE ASSESSEE IS NOT SHOWING ANY INTEREST TO PROSECUTE THIS APPEAL, THER EFORE WE DISMISS THE APPEAL FILED BY THE ASSESSEE. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 16/ 09/2020. SD/- (A. T. VARKEY) SD/- (A. L. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED: 16/09/2020 RS I.T.A NO.1200/KOL/2019 ASSESSMENT YEAR: 2014-15 WEST BENGAL STATE ELECTRICITY TRANSMISSION CO. LTD. 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT- WEST BENGAL STATE ELECTRICITY TRANSMISSION CO. LTD. 2. / THE RESPONDENT.- PCIT, KOLKATA 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. $ / GUARD FILE. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR, I.T.A.T, KOLKATA BENCHES, KOLKATA .