M/s. Union Farmers Service Co-Op. Society Ltd., Hooghly V. ACIT, Circle - 1, Hooghly, Hooghly

ITA 1591/KOL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1853 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 05-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PIJUSH MUKHERJEE CIT DR RE
• Keywords: Additional evidence
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, A CCOUNTANT M EMBER ] I.T.A. NO. 1 591 /KOL/201 7 ASSESSMENT YEAR: 20 10 - 11 UNION FARMERS SERVICE CO - OPERATIVE SOCIETY LTD. . . ... APPELLANT 12, RAMPARA, DAKSHINDIHI SHEAKHALA HOOGHLY - 712706 [PAN : AAATU 1602 Q ] A.C.I.T ., CIRCLE - 1 , HOOGHLY. ..... .. ... RESPONDENT APPEARANCES BY: NONE , APPEAR ED ON BEHALF OF THE ASSESSEE. SHRI PIJUSH MUKHERJEE , ADDL. CIT , DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 1 7 TH , 201 8 DATE OF PRONOUNCING THE ORDER : JANUARY 25 TH , 201 8 O R D E R PER J. SUDHAKAR REDDY : - THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 6, KOLKATA , (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 2 2 / 03 /201 7 , FOR THE ASSESSMENT YEAR 20 10 - 11 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE NOTICE. THERE IS NO PETITION FOR ADJOURNMENT EITHER. WE FIND THAT THE ASSESSING OFFICER HAS PASSED AN EX - PARTE ORDER U/S 144 OF THE ACT, AS THE ASSESSEE DID NOT CO - OPERATE AND FURNISH DETAILS. THE LD. CIT( A) ALSO DISMISSED THE APPEAL ON THE GROUND THAT THE ASSESSEE DID NOT CO - OPERATE OR COMPLY EVEN DURING THE REMAND PROCEEDINGS. EVEN BEFORE US, THE ASSESSEE HAS SHOWN A VERY NEGLIGENT ATTITUDE AS THE COVERING LETTER TO THE REVISED GROUNDS OF APPEAL HAS NOT B EEN SIGNED EITHER BY THE ASSESSEE OR BY THE AUTHORISED REPRESENTATIVE. IT APPEARS THAT AN UN - AUTHORISED PERSON, WHO COULD NEITHER READ NOR WRITE, HAS SCRIBBLED ON THIS LETTER. NO PAPER BOOK OR ADDITIONAL EVIDENCE IS FILED BY THE ASSESSEE TO DEMONSTRATE ITS SINCERITY IN FILING OF THE DETAILS SOUGHT FO R IN THE 2 I.T.A. NO. 1591/KOL/2017 ASSESSMENT YEAR: 2010 - 11 UNION FARMERS SERVICE CO - OPERATIVE SOCIETY LTD ASSESSMENT PROCEEDINGS BY THE ASSESSING OFFICER. WHEN THE APPEAL HAS BEEN DISMISSED ON THE GROUND THAT THE NECESSARY DETAILS HAVE NOT BEEN FILED BY THE ASSESSEE, THE MINIMUM EXPECTATION IS THAT THE ASSE SSEE WILL FILE THE DETAILS AT LEAST BY WAY OF ADDITIONAL EVIDENCE AND EXPLAIN THE FAILURE TO DO SO BEFORE THE LOWER AUTHORITIES. NOTHING AS SUCH IS DONE. 3. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. HENCE, I DISMISS THE SAM E FOR NON - PROSECUTION. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED FOR NON - PROSECUTION. KOLKATA, THE 25 TH DAY OF JANUARY , 201 8 . SD/ - [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 25 . 01 .201 8 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. UNION FARMERS SERVICE CO - OPERATIVE SOCIETY LTD 12, RAMPARA, DAKSHINDIHI SHEAKHALA HOOGHLY - 712706 2. A.C.I.T., CIRCLE - 1, HOOGHLY 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. 1591/KOL/2017 ASSESSMENT YEAR: 2010 - 11 UNION FARMERS SERVICE CO - OPERATIVE SOCIETY LTD