Brij Lata Gupta, Kolkata V. ITO, Ward - 34(1), Kolkata, Kolkata

ITA 1639/KOL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1166 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 17 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: 13-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TR IBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO. 1639/KOL/2017 ASSESSMENT YEAR: 2013-14 SMT. BRIJ LATA GUPTA.. ...APPELLANT FE-249, SALT LAKE CITY SECTOR-III KOLKATA 700 106 [PAN : ADOPG 5085 E] INCOME TAX OFFICER, WARD 34(1), KOLKATA.. ..RESPONDENT AAYAKAR BHAWAN (POORVA) EM BYPASS 110, SHANTIPALLY KOLKATA 700 107 APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI S.M. TAUHEED, ADDL. CIT, APPEARING ON BEHALF O F THE REVENUE. DATE OF CONCLUDING THE HEARING : OCTOBER 17, 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. 25/03/2017, FOR THE ASSESSMENT YEAR 201 3-14. 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. 1639/KOL/2017 ASSESSMENT YEAR: 2013-14 SMT. BRIJ LATA GUPTA 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 LORDSH IPS 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 THE 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 O F THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT B OUND 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 REVENUE BEFOR E THE TRIBUNAL, WHICH WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING NOBOD Y REPRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJOURN MENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BAS IS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE REVENUE AS UN ADMIT TED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RUL ES, 1963. 4. IF THE ASSESSEE FILES AN APPLICATION FOR RECALL OF THIS ORDER, IN ACCORDANCE WITH LAW, AND IF THE BENCH IS CONVINCED 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. 1639/KOL/2017 ASSESSMENT YEAR: 2013-14 SMT. BRIJ LATA GUPTA COPY OF THE ORDER FORWARDED TO: 1. SMT. BRIJ LATA GUPTA FE-249, SALT LAKE CITY SECTOR-III KOLKATA 700 106 2. INCOME TAX OFFICER, WARD 34(1), KOLKATA AAYAKAR BHAWAN (POORVA) EM BYPASS 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