M/s. Innovative Edge, Kolkata V. ITO, Ward - 35(2), Kolkata, Kolkata

ITA 1506/KOL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1176 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 23-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO. 1506/KOL/2017 ASSESSMENT YEAR: 2013-14 MS. INNOVATIVE EDGE.... ..APPELLANT 3, COMMERCIAL BUILDING 23 N.S. ROAD KOLKATA 700 001 [PAN : AABFI 9141 F] INCOME TAX OFFICER, WARD-35(2), KOLKATA.. ..RESPONDENT AAYKAR BHAWAN POORVA 110, SHANTIPALLY KOLKATA- 700 107 APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI SANJAY MUKHERJEE, ADDL. CIT, APPEARING ON BEHA LF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : OCTOBER 11, 2017 DATE OF PRONOUNCING THE ORDER : OCTOBER 31, 2017 O R D E R PER J. SUDHAKAR REDDY :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-10, KO LKATA (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TA X ACT, 1961 (THE ACT), DT. 30/03/2017, FOR THE ASSESSMENT YEARS 20 13-14. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE, DESPITE ISSUAL OF NOTICE BY RPAD. THERE IS NO REQUEST FOR ADJOURNMENT EITHER . ON AN EARLIER OCCASION WHEN THE CASE WAS POSTED NONE APPEARED ON BEHALF OF THE ASSESSEE. UNDER THESE CIRCUMSTANCES, I AM OF THE CO NSIDERED OPINION 2 I.T.A. NO. 1506/KOL/2017 ASSESSMENT YEAR: 2013-14 MS. INNOVATIVE EDGE THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL AND ACCORDINGLY DISMISS THIS APPEAL OF THE ASSESSEE. 3. 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 LO RDSHIPS 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 INS TANCE OF THE ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATION IN T HEIR ORDER : 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. 3. IN THE CASE OF COMMISSIONER OF INCOME-TAX VS MUL TIPLAN INDIA (P) LTD.: 38 ITD 320(DEL), THE APPEAL FILED BY THE REVE NUE BEFORE THE TRIBUNAL, WHICH WAS FIXED FOR HEARING. BUT ON THE D ATE OF HEARING NOBODY REPRESENTED THE REVENUE/APPELLANT NOR ANY CO MMUNICATION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATIO N 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 FILED BY THE REVENUE AS UN ADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 4. IF THE ASSESSEE FILES AN APPLICATION FOR RECALL OF THIS ORDER, IN ACCORDANCE WITH LAW, AND IF THE BENCH IS CONVINCES THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CASE FROM APPEARING ON THIS DATE OF HEARING, THIS ORDER WOULD BE RECALLED, AND THE APPE AL WILL BE POSTED FOR HEARING ON MERITS. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMIS SED. KOLKATA, THE 31 ST DAY OF OCTOBER, 2017. SD/- [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED :31.10.2017 {SC SPS} 3 I.T.A. NO. 1506/KOL/2017 ASSESSMENT YEAR: 2013-14 MS. INNOVATIVE EDGE COPY OF THE ORDER FORWARDED TO: 1. MS. INNOVATIVE EDGE 3, COMMERCIAL BUILDING 23 N.S. ROAD KOLKATA 700 001 2. INCOME TAX OFFICER, WARD-35(2), KOL AAYKAR BHAWAN POORVA 110, SHANTIPALLY KOLKATA- 700 107 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