Shyamili Bera, Purba Medinipur V. JCIT, Range- Haldia, Purba Medinipur

ITA 1797/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1720 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2017
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 29-05-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 16-09-2014
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & SHRI M.BA LAGANESH, AM] I.T.A NO. 1797/KOL/20 14 ASSESSMENT YEAR : 2005-0 6 SHYAMALI BERA -VS.- J.C.I.T., RANGE PURBA MEDINIPUR HALDIA. [PAN : ADVPB 8825 H] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : NONE DATE OF HEARING : 29.05.2017. DATE OF PRONOUNCEMENT : 29.05.2017. ORDER PER N.V.VASUDEVAN, JM THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 18.07.2014 OF C.I.T.(A)-XXXIII, KOLKATA RELATING TO A.Y.2005-06. 2. THIS APPEAL WAS LISTED FOR HEARING ON 29.03 .2017 AND AT THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE THE APPEAL WAS ADJOURNED T O 29.05.2017. TODAY WHEN THE CASE WAS CALLED FOR HEARING NONE APPEARED ON BEHALF OF T HE ASSESSEE NOR ANY ADJOURNMENT PETITION WAS MOVED ON BEHALF OF THE ASSESSEE. IT ME ANS THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. HENCE THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED FOR NON PROSECUTION. 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 : 2 ITA NO.1797/KOL/2014 SHYAMALI BERA A.YR.2005-06 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 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 APPEAL OF THE ASSESSEE IS DIS MISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE COURT ON 29.05.2017. SD/- SD/- [M.BALAGANESH] [ N.V.VAS UDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 29.05.2017. [RG PS] COPY OF THE ORDER FORWARDED TO: 1. SHYAMALI BERA, VILL.NARKELDA, P.O.DAKSHIN NARKEL DA, DIST. PURBA MEDINIPUR, PIN:721648. 2. JT.COMMISSIONER, OF INCOME TAX, RANGE-HALDIA. 3. CIT(A)-XXXIII, KOLKATA 4. C.I.T.-XVII I, KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE C OPY BY ORDER SENIOR PRIVATE SECR ETARY HEAD OF OFFICE/ D.D.O., ITAT KOLKATA BENCHES 3 ITA NO.1797/KOL/2014 SHYAMALI BERA A.YR.2005-06 3