M/s Snowfall Commercial Pvt. Ltd., Kolkata V. ITO, Wd.4(1), Kolkata, Kolkata

ITA 121/KOL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1447 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 24-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K TIWARI

Judgement Text

, D , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA BEFORE SHRI N.V.VASUDEVAN, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 121 / KOL / 20 17 ASSESSMENT YEAR :2008-09 M/S SNOWFALL COMMERCIAL PVT. LTD. 27, CHRISTOPHER ROAD, EKTA FLORAL, FLAT NO. E, BLOCK-3, 6 TH FLOOR, KOLKATA-46 [ PAN NO.AAKCS 7764 C ] V/S . INCOME TAX OFFICER, WARD-4(1), AAYKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-69 /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI A.K. TIWARI, CIT-DR /DATE OF HEARING 27-02-2018 /DATE OF PRONOUNCEMENT 28-02-2018 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2008-09 IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-2 , KOLKATA DATED 23.02.2016. 2. TODAY WHEN THE MATTER WAS CALLED ON FOR HEARING, THERE WAS NO RESPONSE FROM THE SIDE OF THE ASSESSEE NOR FILED ANY ADJOURNMENT APPLICATION FILED BY THE ASSESSEE THOUGH NOTICE OF HEARING WAS SENT TO ASSESSEE THROU GH RPAD. FROM THE ABOVE, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PUR SUING ITS CASE. 3. CONSIDERING THE FACTS OF THE CASE AND KEEPING I N VIEW THE PROVISIONS OF RULE 19(2) OF THE INCOME-TAX APPELLATE TRIBUNAL RULES AS WERE CONSIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., (38 ITD 320)(DEL), TH E ASSESSEES APPEAL IS LIABLE TO BE DISMISSED FOR WANT OF PROSECUTION. 4. THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CA SE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (223 ITR 480) HAS HELD AS UNDER: ITA NO.121/KOL/2017 A.Y. 2 008-09 M/S SNOWFALL COMMERCIAL PVT.LTD. VS. ITO W D-4(1), KOL. PAGE 2 ' IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS MA DE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATION OF THE PAP ER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 5. SIMILARLY, HON'BLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495) RETURNED THE REFE RENCE AN ANSWERED SINCE THE ASSESSEE REMAINED ABSENT AND THERE WAS NOT ANY ASSI STANCE FROM THE ASSESSEE. 6. THEIR LORDSHIPS OF HON'BLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477-478) HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO OF APPEAL BUT EFFECTIVELY PURSUI NG THE SAME. 7. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CA SES CITED (SUPRA), WE DISMISS THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. BEFORE PARTING, WE ADD THAT IN CASE THE ASSESSEE IS SERIOUS IN PURSUING THE APPEAL FILED, T HEN IT WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER BY MOVING AN APPROPRIATE PETIT ION, AS PER LAW. 8. IN THE RESULT, APPEAL OF ASSESSEE STANDS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT 28/0 2/2018 SD/- SD/- ($ &) ( &) (N.V.VASUDEVAN) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP, SR.P.S (- 28 / 02 /201 8 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/S SNOWFALL COMMERCIAL PVT. LTD., 27,CH RISTOPHER ROAD, EKTA FLORAL, FLAT NO. E BLOCK-3, 6 TH FLOOR, KOLKATA-46 2. /RESPONDENT-ITO WARD-4(1), AAYKAR BHWANA, P-7, CHOW RINGHEE SQUARE, KOL-69 3. 3 4 / CONCERNED CIT KOLKATA 4. 4- / CIT (A) KOLKATA 5. 7 $$3, 3, / DR, ITAT, KOLKATA 6. < / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO 3,