Behani Brothers , Malda V. ITO, Ward - 3(1), Malda Circle, Malda , Malda

ITA 1352/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8456 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 21-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RADHESHYAM
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.1352-1353/KOL/2018 ASSESSMENT YEAR:2014-15 BEHANI BROTHERS NARAYANPUR, MALDA, PIN. NO.732141 [ PAN NO.AAKFM 0553 C ] BEHAN BROTHERS RABINDRA AVENUE, MALDA, PIN-732101 [ PAN NO.AAFFB 3686 E ] / V/S . INCOME TAX OFFICER, WARD-3(1), MALDA CIRCLE, MALDA /APPELLANT .. /RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI RADHESHYAM, CIT-DR /DATE OF HEARING 31-12-2018 /DATE OF PRONOUNCEMENT 31-12-2018 /O R D E R ALL T HESE TWO CASES PERTAIN TO DIFFERENT ASSESSEES APPE ALS FOR ASSESSMENT YEAR 2014-15 CHALLENGES CORRECTNESS OF C OMMISSIONER OF INCOME TAX JALPAIGURIS SEPARATE ORDERS OF EVEN DATED 03.05.20 18, PASSED IN CASE NO.150- 151/CIT(A)/JAL/2016-17, IN PROCEEDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961. 2. TODAY WHEN THE CASES WERE CALLED FOR HEARING N OBODY HAD PUT IN APPEARANCE IN ASSESSEES BEHEST LAST TIME I.E. ON 2 4.09.2018 NOR WAS ANY APPLICATION FOR AN ADJOURNMENT FILED BY THE ASSESSE E IN SPITE OF ISSUE OF NOTICE BY RPAD. IT APPEARS THAT THE ASSESSEE IS NOT SERIOUS I N PROSECUTING THIS APPEAL. HENCE THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DI SMISSED FOR NON-PROSECUTION. FOR THIS VIEW, WE FIND SUPPORT FROM THE FOLLOWING DECIS IONS:- ' 1. IN THE CASE OF CIT VS B.N.BHATTACHARJEE AND ANOT HER, REPORTED IN 118 ITR 461 [RELEVANT PAGES 477 & 478] WHEREIN THEIR LORDSHIPS HAVE HELD THAT: ITA NO.1352-53/KOL/2018 A.Y. 20 14-15 BEHANI BROTHERS VS. ITO WD-3(1), MALDA. PAGE 2 ' THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPEA L BUT EFFECTIVELY PURSUING IT.' 3. IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS 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 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.' 4. IN THE CASE OF COMMISSIONER OF INCOME-TAX VS MULTIPLAN INDIA (P) L TD .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. THE RE WAS NO COMMUNICATION OR INFORMATION AS TO WHY THE ASSESSEE CHOSE TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREATED T HE APPEAL FILED BY THE REVENUE AS UN ADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 5. WE OBSERVE THAT IF THE ASSESSEE IS ADVISED TO F ILE APPROPRIATE APPLICATION FOR RECALLING THE ORDER ON JUST CAUSE IT WILL BE DECIDE D IN ACCORDANCE WITH LAW. 6. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED FOR NON- PROSECUTION. ORDER PRONOUNCED IN THE COURT OF THE HEARING ON 31 ST DAY OF MONDAY , DECEMBER, 2018 SD/ - (S.S. GODARA) JUDICIAL MEMBER KOLKATA, *DKP/SR.PS - 31/12/2018 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-BEHANAI BROTHERS, NARAYANPUR,MALDA-73214 1/ RABINDRA AVNUE, MALDA-732101 2. /RESPONDENT-ITO WARD-3(1), MALDA CIRCLE, MALDA 3. ' % / CONCERNED CIT 4. % - / CIT (A) 5. & ))' , ' / DR, ITAT, KOLKATA 6. + / GUARD FILE. BY ORDER/ , /TRUE COPY/ / ',