Alom Housing & Infrastructure Ltd., Kolkata V. ITO, WD-11(4), KOLKATA, Kolkata

ITA 178/KOL/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4961 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 08-02-2016
• Court: TRIBUNAL
• Department Lawyers: DEBASISH BANERJEE

Judgement Text

ITA NO.178/KOL/2016-ALOM HOUSING & INFRASTRUCTURE L TED.-A.Y.2008-09 1 IN THE INCOME TAX APPELLATE TRIBUNAL SMC BE NCH : KOLKATA [BEFORE HONBLE SRI P.M.JAGTAP, AM ] I.T.A NO.178/KOL/2016 ASSESSMENT YEAR : 2008-0 9 ALOM HOUSING & INFRASTRUCTURE LTD. -VS.- I. T.O., WARD-11(4), KOLKATA KOLKATA (PAN:AACCA2343K) (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI DEBASI SH BANERJEE, JCIT DATE OF HEARING : 25.04.2016. DATE OF PRONOUNCEMENT : 25.4.2016 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. CIT(A)-7, KOLKATA DATED 09.12.2015. 2. AT THE TIME OF HEARING FIXED IN THIS CASE ON 25 .04.2016 I.E. TODAY NONE APPEARED ON BEHALF OF THE ASSESSEE. EVEN THE NOTICE SENT TO THE ASSESSEE BY RPAD AT THE ADDRESS GIVEN IN THE APPEAL MEMORANDUM HAS COME BACK UNDELIVERED FROM THE POSTAL AUTHORITIES WITH THE REMARK NO SUCH COMPANY AT THE ADDRESS/ADDRESS INSUFFICIENT THUS IT IS CLEAR THAT THE ASSESSEE HA S NOT EVEN BOTHERED TO INFORM THE NEW ADDRESS, IF ANY, IN ORDER TO ENABLE THE REGISTRY TO SERVE THE NOTICE OF HEARING. KEEPING IN VIEW THIS APPROACH OF THE ASSESSEE, IT APPEARS T HAT HE IS NOT SERIOUSLY INTERESTED IN PROSECUTING THIS APPEAL BEFORE THE TRIBUNAL. HENCE THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED FOR NON PROSECUTION. FOR THI S VIEW I FIND SUPPORT FROM THE FOLLOWING DECISIONS :- 1. IN THE CASE OF CIT VS B.N.BHATTACHARGEE AND ANO THER, 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 : ITA NO.178/KOL/2016-ALOM HOUSING & INFRASTRUCTURE L TED.-A.Y.2008-09 2 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 DESIRED, SHALL BE FREE T O 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 ASSESSEE IS DIS MISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE COURT ON 25.4.2016. SD/- [P.M.JAGTAP ] ACCOUNTANT MEMBER DATED : 25.4.2016. [RG PS] COPY OF THE ORDER FORWARDED TO: 1.ALOM HOUSING & INFRASTRUCTURE LTD., C/O A.K.KHEMK A, 8, GANESH CH.AVENUE, 1 ST FLOOR, SAHA COURT, KOLKATA-700013. 2. I.T.O., WARD-1(4), KOLKATA. 3. CIT(A)-7, KOLKATA 4. CIT-4, KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER A SSTT.REGISTRAR, ITAT, KOLKATA BENCHES ITA NO.178/KOL/2016-ALOM HOUSING & INFRASTRUCTURE L TED.-A.Y.2008-09 3