Sanyasi Infrastructures Pvt. Ltd., Kolkata V. ITO, WD-6(4), New Delhi, Kolkata

ITA 1304/KOL/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1819 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 16-10-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MD USMAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA [BEFORE HONBLE SHRI N.V.VASUDEVAN, JM & HONBLE SRI WASEEM AHMED, AM ] I.T.A NO. 1304/KOL/2015 ASSESSMENT YEAR : 2006-0 7 SANYASI INFRASTRUCTURES PRIVATE LTD. -VS- ITO, WARD-6(4), NEW DELHI, PRESENTLY I.T.O, WD-11(2), KOLKATA [PAN : AAECM 3202 F] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : MD. USMAN, CIT DR DATE OF HEARING : 17.01.2018 DATE OF PRONOUNCEMENT : 17.01.2018 ORDER PER WASEEM AHMED, AM: 1. THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-12, KOLKATA [IN SHORT THE L D CITA] DATED 18.08.2015 PASSED AGAINST THE ORDERS PASSED BY THE I.T.O.,WARD-11(2), KOLKATA [IN SHORT THE LD. AO] UNDER SECTION 143(3)/144 AND 115WE(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) DATED 24.12.2008 FOR THE ASSESSMENT Y EAR 2006-07. 2. THIS APPEAL WAS LISTED FOR HEARING ON 17.01.201 8 AND NOBODY APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF SERVING OF NOTIC E DATED 21.09.2017 BY RPAD. NONE APPEARED ON BEHALF OF THE ASSESSEE NOR AN ADJOURNME NT PETITION WAS FILED ON BEHALF OF THE ASSESSEE. IT MEANS THAT ASSESSEE IS NOT INTERES TED TO PROSECUTE THE APPEAL. HENCE THE 2 ITA NO.1304/KOL/2015 SANYASI INFRASTRUCTURES PVT. LTD. A.YR.2006-07 2 APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMIS SED FOR NON PROSECUTION. FOR THIS VIEW WE FIND SUPPORT FROM THE FOLLOWING DECISIONS :- 1. IN THE CASE OF CIT VS B.N.BHATTACHARJEE AND ANO THER, 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 17.01.2018. SD/- SD/- [N.V.VASUDEVAN] [ WASEEM AHMED] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 17.01.2018 SB, SR. PS 3 ITA NO.1304/KOL/2015 SANYASI INFRASTRUCTURES PVT. LTD. A.YR.2006-07 3 COPY OF THE ORDER FORWARDED TO: 1. SANYASI INFRASTRUCTURES PRIVATE LIMITED, 35, BAM A CHARAN ROY ROAD, BEHALA, KOLKATA-700034 2. ITO, WARD-6(4), NEW DELHI, C.R. BUILDING, I P ES TATE, NEW DELHI-110001. PRESENTLY ASSESSED WITH I.T.O, WARD-11(2), KOLKATA, AAYAKAR B HAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069. 3.CIT(A)- KOLKATA 4. CIT-KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVA TE SECRETARY HEAD OF OFFICE/ D.D.O., ITAT KOLKATA BENCHE S