Smt Saryu Rajnikant Kampani, Kolkata V. ITO, Ward -31(4), Kol, Kolkata

ITA 1559/KOL/2016

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6300 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 29-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AARINDAM BHATTACHARJEE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE SRI ABY. T. VARKEY, HON. JM & DR. ARJUN LAL SAINI, HON. AM] I.T.A NO. 1559/KOL/20 16 ASSESSMENT YEAR : 2007-0 8 SMT. SARYU RAJNIKANT KAMPANI -VS.- I.T.O., WARD-3(4), PAN: AFOPK4154Q KOLKATA (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : ARINDAM BHATTACHARJEE , ADDL. CIT, LD.DR DATE OF HEARING : 21-05-2018. DATE OF PRONOUNCEMENT : 21-05-2018. ORDER DR. ARJUN LAL SANI, AM THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 11.12..2015 OF CIT(A)- 9, KOLKATA, RELATING TO AY 2007-08. 2. IT IS NOTICED THAT THE APPEAL FILED BY ASSESSEE IS TIME BARRED BY 165 DAYS. FOR WHICH THE CONDONATION PETITION WAS FILED. AFTER PER USING THE SAME AND HEARING THE LD.DR, WE CONDONE THE DELAY OF 165 DAYS AND ADMIT T HE APPEAL AND DISPOSE OF THE SAME ON MERITS. 3. THIS APPEAL CAME FOR HEARING TODAY I.E. ON 21-05 -2018. THE NOTICE WAS SENT TO THE ASSESSEE FOR HEARING BY REGISTERED POST WITH AD TO THE ADDRESS GIVEN BY THE ASSESSEE IN COLUMN NO.10 OF FORM NO.36. HOWEVER NO ONE WAS P RESENT ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING. NEITHER AN ADJOURNMENT PETI TION WAS FILED IN RESPECT OF THE ABOVE ASSESSEE IT MEANS THAT ASSESSEE IS NOT INTERESTED T O PROSECUTE THE APPEAL. HENCE THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMIS SED FOR NON PROSECUTION. FOR THIS VIEW WE FIND SUPPORT FROM THE FOLLOWING DECISIONS :- 2 ITA NO.1559/KOL/2016 SMT. SARYU RAJNIKANT KAMPANI 2 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. 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. 4 . THE LAW ASSISTS THOSE WHO ARE VIGILANT AND N OT THOSE WHO SLEEP OVER THEIR RIGHTS. VIGILANTIBUS, NON DORMIENTIBUS. JURA SUBVENIENT. 5. THE ASSESSEE, IF SO DESIRED, SHALL BE FREE TO MO VE THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER AND EXPLAINING REASONS FOR NON -COMPLIANCE ETC. THEN THIS ORDER MAY BE RECALLED. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE COURT ON 21-05-2018. SD/- SD/- [ABY. T. VARKEY ] [ ARJUN LAL SAI NI ] JUDICIAL MEMBER ACCOUNTANT MEMBER DAT ED : 21-05-2018. 3 ITA NO.1559/KOL/2016 SMT. SARYU RAJNIKANT KAMPANI 3 ** PP, SPS COPY OF THE ORDER FORWARDED TO: 1.SMT. SARYU RAJNIKANT KAMPANI, 51 PADDAPUKUR ROAD, KOLKATA-20. 2. ITO, WARD- 31(4), AAYKAR BHAWAN, 5 TH FLOOR, P-7 CHOWRINGHEE SQUARE, KOLKATA-69. 3. CIT(A)-XII, KOLKATA 4. CIT-IV, KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SR.PS, H.O.O, ITAT, KOLKATA