M/s Sriram Tie Up Pvt Ltd, Kolkata V. C.I.T Kolkata - III, Kolkata

ITA 1586/KOL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 87700 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 28-05-2013
• Court: TRIBUNAL
• Department Lawyers: VARINDER MEHTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA [BEFORE HON BLE SRI MAHAVIR SINGH , JM & HON BLE SRI SHAMIM YAHYA , AM] I.T.A NO. 1586 /KOL/20 13 ASSESSMENT YEAR : 2009 - 10 M/.S SHRI RAM TIE UP PVT.LTD. - V S . - C.I.T., KOL - I I I, KOLKATA KOLKATA [ PAN : AAMCS 6828 K) (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI VARINDER MEHTA, CIT(DR) DATE OF HEARING : 27 .02.2015 DATE OF PRONOUNCEMENT : 27 .02.2015. ORDER PER SHRI SHAMIM YAHYA, AM THIS APPEAL BY THE ASSESEE IS DIRECTED AGAINST THE ORDER OF LD.CIT - II , KOLKATA AND PERTA IN S TO ASSESSMENT YEAR 2008 - 09. 2. THIS APPEAL CAME FOR HEARING FIRST ON 02.09.2014 AND ON SEVERAL DATES AND SUBSEQUENTLY TODAY ON 27 .02.2015. THE NOTICE WAS SENT TO THE ASSESSEE FOR HEARING. HOWEVER N O ONE WAS PRESENT ON BEHALF OF THE ASSESSEE ON THE DAT E OF HEARING . NEITHER AN ADJOURNMENT PETITION WAS FILED IN RESPECT OF THE ABOVE ASSESSEE IT MEANS THAT ASSESSEE IS NOT INTE RESTED TO PROSECUTE THE APPEAL . HENCE THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED FOR NON PROSECUTION. FOR THIS VIEW W E FIND SUPPORT FROM THE FOLLOWING DECISIONS : - 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 EF FECTIVELY 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 : 2 ITA NO. 1586 /KOL/2013 M/S. S RI RAM TIE UP PVT. LTD ., A.YR.200 9 - 10 2 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. 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 N O 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 RU LES, 1963. 3 . THE ASSESSE E , IF SO DESIRED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER AND EXPLAINING REASONS FOR NON - COMPLIANCE ETC. THEN THIS ORDER MAY BE RECALLED. 4 . IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED FO R NON - PROSECUTION. ORDER PRONOUNCED IN THE OPEN C OURT ON 27 .02.2015. SD/ - SD/ - [ MAHAVIR SINGH ] [ SHAMIM YAHYA ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 27 .02.2015. [ RG PS ] COPY OF THE ORDER FORWARDED TO: 1. M/S. SRI RAM TIE UP PVT. LTD., 147, NILGUNGE ROAD, BELGHORIA, KOLKATA - 700056. 2. C.I.T., KOLKATA - II I , KOLKATA. 3 . CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSTT.REGISTRAR, ITAT, KOLKATA BENCHES 3 ITA NO. 1586 /KOL/2013 M/S. S RI RAM TIE UP PVT. LTD ., A.YR.200 9 - 10 3