M/s. Sweet Sales Pvt. Ltd., , Kolkata V. ITO, Ward - 13(4), Kolkata, Kolkata

ITA 1431/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6098 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 14-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A BHATTACHARYA CIT DR REVEN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA C BENCH, KOLKATA [BEFORE SRI S.S. GODARA, JUDICIAL MEMBER& SRI M. BALAGANESH, ACCOUNTANT MEMBER] I.T.A. NO. 1431/KOL/2017 ASSESSMENT YEAR: 2012-13 M/S. SWEET SALES PVT. LTD.....................................APPELLANT 4, NAWAB LANE 2 ND FLOOR KOLKATA 700 001 [PAN: AASCS 6313 D] INCOME TAX OFFICER, WARD-13(4), KOLKATA............................................RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE ASSESSEE. SHRI A. BHATTACHARYA, ADDL. CIT, DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JUNE 14 TH ,2018 DATE OF PRONOUNCING THE ORDER : JULY 11 TH ,2018 ORDER PER S.S. GODARA, JM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-5, KOLKATA, (HEREINAFTER THE LD. CIT(A)), DT. 20 TH OCTOBER, 2016, PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT), RELATING TO ASSESSMENT YEAR 2012-13. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE TODAY AS WELL AS ON EARLIER OCCASIONS, WHEN THE MATTER CAME UP BEFORE THE BENCH. NOTICE WAS ISSUED THROUGH RPAD AS THE LAST OPPORTUNITY. TODAY, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR WAS THERE AN APPLICATION SEEKING ADJOURNMENT OF THE CASE. UNDER THESE CIRCUMSTANCES, WE DISMISS THE CASE FOR NON-PROSECUTION BY APPLYING THE PROPOSITIONS OF LAW LAID DOWN IN VARIOUS JUDICIAL PRECEDENTS, AS FOLLOWS:- 1. IN THE CASE OF CIT VS B.N.BHATTACHRGEE AND ANOTHER, REPORTED IN 118 ITR 461 [RELEVANT PAGES 477 & 478] WHEREIN THEIR LORDSHIPS HAVE HELD THAT : THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPEAL BUT EFFECTIVELY PURSUING IT. 2. IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT; 223 ITR 480 (MP) WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATION IN THEIR ORDER : IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS MADE, 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 REFERENCE. 2 I.T.A. NO. 1431/KOL/2017 ASSESSMENT YEAR: 2012-13 M/S. SWEET SALES PVT. LTD 3. IN THE CASE OF COMMISSIONER OF INCOME-TAX VS MULTIPLAN INDIA (P) LTD.: 38 ITD 320(DEL), THE APPEAL FILED BY THE REVENUE BEFORE THE TRIBUNAL, WHICH WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING NOBODY REPRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE REVENUE AS UN ADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 3. THE ASSESSEE IS AT LIBERTY TO FILE AN APPLICATION FOR RECALLING OF THIS ORDER U/S 254(2) OF THE ACT AND IF HE CONVINCES THE BENCH THAT IT WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING, THEN THIS ORDER WOULD RECALLED AND THE APPEAL POSTED FOR FRESH HEARING, IN ACCORDANCE WITH LAW. KOLKATA, THE 11 TH DAY OF JULY, 2018. SD/- SD/- [M. BALAGANESH] [ S.S. GODARA ] ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATED : 11.07.2018 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. M/S. SWEET SALES PVT. LTD 4, NAWAB LANE 2 ND FLOOR KOLKATA 700 001 2. INCOME TAX OFFICER, WARD-13(4), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES 3 I.T.A. NO. 1431/KOL/2017 ASSESSMENT YEAR: 2012-13 M/S. SWEET SALES PVT. LTD