Nirmal Kumar Budhia, Kolkata V. THE ITO, WD-44(1), KOLKATA, Kolkata

ITA 1229/KOL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4108 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 06-12-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 31-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PINAKI MUKHERJEE JCITSRDR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A KOLKATA BEFORE SHRI A.T.VARKEY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 1229 / KOL / 2016 ASSESSMENT YEAR :2010-11 NIRMAL KUMAR BUDHIA 154, J.L. BJAJ STREET, KOLKATA-700 007 [ PAN NO.ADJPB 0745 M ] V/S . ITO WARD-44(1) 3, GOVT PLACE KOLKTA-700 001, GROUND FLOOR. /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI PINAKI MUKHERJEE, JCIT,SR-DR /DATE OF HEARING 06-12-2016 /DATE OF PRONOUNCEMENT 06-12-2016 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF ORDE R OF COMMISSIONER OF INCOME TAX (APPEALS)-13, KOLKATA IN APPEAL NO.821/C IT(A)-13/WD- 44(1)/2014-15/KOL DATED 19.02.2016. ASSESSMENT WAS FRAMED BY ITO WARD- 44(1), KOLKATA U/S 143(3)OF THE INCOME TAX ACT, 196 1 (HEREINAFTER REFERRED TO AS THE ACT) VIDE HIS ORDER DATED 18.10.2012 FOR A SSESSMENT YEAR 2010-11. 2. THIS APPEAL WAS LAST FIXED FOR HEARING ON 05.10. 2016. WHEN THE MATTER WAS CALLED ON FOR HEARING, THERE WAS NO RESPONSE FROM T HE SIDE OF THE ASSESSEE. HENCE, THE HEARING WAS ADJOURNED TO NEXT BENCH AND NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE THROUGH DR FIXING THE HEARIN G ON 06.12.2016. TODAY, ALSO, WHEN THE MATTER WAS CALLED ON FOR HEARING, NO ONE APPEARED ON BEHALF OF THE ASSESSEE, NOR ANY APPLICATION FOR ADJOURNMENT W AS FILED. FROM THE ABOVE, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING ITS CASE. ITA NO.1229/KOL/2016 A.Y. 2010-11 NIRMAL KR. BUDHIA VS. ITO WD-44(1) KOL . PAGE 2 3. CONSIDERING THE FACTS OF THE CASE AND KEEPING IN 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), THE ASSESSEES APPEAL IS LIABLE TO BE DISMISSED FOR WANT OF PROSECUTION. 4. THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CAS E OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (223 ITR 480) HAS HELD AS UNDER: 'IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS M ADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATI ON OF THE PAPER 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 I N THE CASE OF NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495) RETURNED THE REFERENCE ANSWERED SINCE THE ASSESSEE REMAINED ABSENT AND THERE WAS NOT ANY ASSISTANCE 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 477-47 8) HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO OF APPEAL BU T EFFECTIVELY PURSUING THE SAME. 7. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CAS ES CITED SUPRA, WE DISMISS THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. BEF ORE PARTING, WE OBSERVE THAT IN CASE THE ASSESSEE IS SERIOUS IN PURSUING TH E APPEAL FILED, THEN HE WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS OR DER BY MOVING AN APPROPRIATE APPLICATION JUST CAUSE AND IN ACCORDANCE WITH LAW. 8. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT 06 /12/2016 SD/- SD/- ( !') ( !') (A.T.VARKEY) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP, SR.P.S $!% &- 06 / 12 /201 6 ITA NO.1229/KOL/2016 A.Y. 2010-11 NIRMAL KR. BUDHIA VS. ITO WD-44(1) KOL . PAGE 3 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-NIRMAL KUMAR BUDHIA, 154, J.L. BJAJ STRE ET, KOLKATA-07 2. /RESPONDENT-ITO WARD-44(1), 3 GOVT. PLACE, GR. FLOO R, KOLKATA-01 3. %.%/0 1 1 2 / CONCERNED CIT KOLKATA 4. 1 1 2- / CIT (A) KOLKATA 5. 567 /0, 1 /0 , / DR, ITAT, KOLKATA 6. 7:; <= / GUARD FILE. BY ORDER/ 1! , /TRUE COPY/ / % 1 /0 ,