Sanjha Chulha, Kolkata V. ITO, Wd-52(3), Kolkata, Kolkata

ITA 1380/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1945 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 9 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 07-04-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 17-06-2014
• Court: TRIBUNAL
• Department Lawyers: MD G HYAS UDDIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM ] I.T.A NO. 1380/KOL/20 14 ASSESSMENT YEAR : 2008-0 9 SANJHA CHULHA -VS.- I.T.O., WARD-52 (3) KOLKATA KOLKATA [PAN : AAYFS 0379 J] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : MD.GHYAS UDDIN, JCIT. SR .DR DATE OF HEARING : 07.04.2017. DATE OF PRONOUNCEMENT : 07.04.2017. ORDER THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 25.04.2014 OF C.I.T.(A)-XXXIII, KOLKATA RELATING TO A.Y.2008-09. 2. THIS APPEAL WAS FIXED FOR HEARING ON SEVERA L OCCASIONS AND WAS ADJOURNED FROM TIME TO TIME AT THE REQUEST OF THE ASSESSEE. ON 19. 12.2016 THE APPEAL WAS ADJOURNED TO 17.01.2017 GIVING THE LAST OPPORTUNITY TO THE ASSES SEE AND ALSO THE ASSESSEE WAS DIRECTED TO FILE REVISED GROUNDS IF THE ASSESSEE SO DESIRES. ON 17.01.2017 THE AR WAS DIRECTED TO PRODUCE ALL THE RELEVANT BILLS WITH COPIES AND THE APPEAL WAS ADJOURNED TO 02.03.2017. ON 02.03.2017 NONE APPEARED ON BEHALF OF THE ASSESS EE AND THEREFORE THE CASE WAS ADJOURNED TODAY I.E. 07.04.2017. NOTICE OF HEARING FOR 07.04.2017 WAS ISSUED BY THE REGISTRY BY RPAD. THE SAME HAS NOT BEEN RETURNED UNSERVED. ON 07.04.2017 WHEN THE CASE WAS CALLED FOR HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE. IT MEANS THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPE AL. HENCE THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED FOR NON PROSECUT ION. FOR THIS VIEW WE FIND SUPPORT FROM THE FOLLOWING DECISIONS :- 1. IN THE CASE OF CIT VS B.N.BHATTACHRGEE AND ANOT HER, 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 ITA NO.1380/KOL/2014 SANJHA CHULHA A.YR.2008-09 2 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 DESIRED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER AND EXPLAINING REASONS FOR NON-COMPLIANC E ETC. 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 OPEN COURT ON 07.04.2017. SD/- [ N.V.VASUDEVAN ] JUDICIAL MEMBER DATED : 07.04.2017. [RG PS] COPY OF THE ORDER FORWARDED TO: 1. SANJHA CHULHA, 88, UTTAR PANCHANNA GRAM, KOLKATA -700100. 2. I.T.O., WARD-52(3), KOLKATA. 3. CIT(A)-XXXIII, KOLKATA 4. C.I.T.-XVIII, KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSTT.REGISTRAR, ITAT, KOLKATA BENCHES 3 ITA NO.1380/KOL/2014 SANJHA CHULHA A.YR.2008-09 3