M/s. Chetali Enterprise Pvt. Ltd., Kolkata V. ITO, Ward-12(1), Kolkata, Kolkata

ITA 1693/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1574 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-07-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 12-06-2017
• Assessment Year: 2003-2004
• Appeal Filed On: 20-08-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA [BEFORE HONBLE SHRI A.T.VARKEY, JM & SRI M.BALA GANESH, AM ] I.T.A NOS. 1693 TO 16 96/KOL/2014 ASSESSMENT YEARS : 2003-04, 2004 -05 & 2005-06 M/S. CHETALI ENTERPRISE PVT. LTD. -VS.- I.T .O., WARD-12(1) KOLKATA KOLKATA [PAN : AACCC 4539 P] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : NONE DATE OF HEARING : 15.06.2017 DATE OF PRONOUNCEMENT : 07.07.2017 ORDER PER BENCH 1. THESE APPEALS OF THE ASSESSEE ARISE OUT OF THE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) CENTRAL-III, K OLKATA [ IN SHORT THE LD CITA] IN APPEAL NOS.14,15,69 &02/CC-XX/CIT(A)/C-III/2012-13/ KOLKATA DATED 24.06.2014 PASSED AGAINST THE ORDERS PASSED BY THE A.C.I.T., C ENTRAL CIRCLE-XX, KOLKTA [IN SHORT THE LD. AO] UNDER SECTION 143(3) OF THE INCOME TA X ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) DATED 20.03.2006 FOR THE ASST YEAR 20 03-04, 2004-05 & 2005-06 RESPECTIVELY. 2. THESE APPEALS WERE LISTED FOR HEARING ON 01.05. 2017 AND 12.06.2017. WHEN THE CASES WERE CALLED FOR HEARING ON 12.06.2017 NONE APPEARED ON BEHALF OF THE ASSESSEE AND THE CASES WERE ADJOURNED TO 15.06.2017. WHEN TH E CASES WERE CALLED FOR HEARING ON 15.06.2017 NONE APPEARED ON BEHALF OF THE ASSESEE N OR ANY ADJOURNMENT WAS MOVED ON BEHALF OF THE ASSESSEE. NOTICE WAS SENT TO THE ASSE SSEE BY RPAD AT THE ADDRESS GIVEN BY THE ASSESSEE IN FORM NO.36. THE NOTICE SO SENT H AS NOT BEEN RETURNED UNSERVED. IT MEANS THAT ASSESSEE IS NOT INTERESTED TO PROSECUTE THE APPEAL. HENCE THE APPEALS FILED BY 2 ITA NOS.1693-1696/KOL/2014 M/S. CHETALI ENTERPRISE PVT. LTD. A.YR.2003-04, 2004-05 & 2005-06 2 THE ASSESSEE ARE LIABLE TO BE DISMISSED FOR NON PRO SECUTION. 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 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. 3 . THE ASSESSEE, IF SO DESIRES, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER AND EXPLAINING REASONS FOR NON-COMPLIANC E ETC. THEN THIS ORDER MAY BE RECALLED. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE COURT ON 07.07.2017 SD/- SD/- [A.T.VARKEY] [ M.BALAGANESH] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 07.07.2017 [RG PS] 3 ITA NOS.1693-1696/KOL/2014 M/S. CHETALI ENTERPRISE PVT. LTD. A.YR.2003-04, 2004-05 & 2005-06 3 COPY OF THE ORDER FORWARDED TO: 1.M/S CHETALI ENTERPRISE PVT. LTD., 52/4/1, BALLYGU NJE CIRCULAR ROAD, KOLKATA-700019. 2. I.T.O., WARD-12 (1), KOLKATA. 3.CIT(A)-CENTRAL-III, KOLKATA 4. CIT-IV, KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVA TE SECRETARY HEAD OF OFFICE/ D.D.O., ITAT KOLKATA BENCHE S