M/s Aashay Syntex Pvt. Ltd., Kolkata V. CIT (A)-7, KOLKATA, Kolkata

ITA 18/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1576 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 04-01-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & SHRI WASE EM AHMED, AM] I.T.A NO. 18/KOL/2016 ASSESSMENT YEAR : 2009-1 0 M/S AASHAY SYNTEX PVT. LTD. -VS.- I.T.O., W ARD-10(1), KOLKATA KOLKATA [PAN : AAECA 2156 N] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI ARINDAM BHATTACHARJ EE, ADDL. CIT DATE OF HEARING : 05.02.2018. DATE OF PRONOUNCEMENT : 05.02.2018. ORDER PER N.V.VASUDEVAN, JM THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 13.01.2012 OF C.I.T- (A)-7, KOLKATA RELATING TO A.Y.2009-10. 2. THIS APPEAL WAS FIXED FOR HEARING ON 21.09. 2017. NONE APPEARED ON BEHALF OF THE ASSESSEE. HENCE THE CASE WAS ADJOURNED TO 07.11.201 7. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY RPAD AT THE ADDRESS GIVEN IN FORM NO.36 . ON 07.11.2017 NONE APPEARED ON BEHALF OF THE ASSESSEE. THE NOTICE SENT TO THE A SSESSEE WAS ALSO NOT RETURNED UNSERVED. THE TRIBUNAL DIRECTED TO ADJOURN THE HEAR ING TO 26.12.2017. NOTICE WAS ISSUED BY RPAD TO THE ASSESSEE FOR HEARING ON 26.12.2017. ON 26.12.2017 THE BENCH DID NOT FUNCTION. THE NOTICE SENT TO THE ASSESSEE WAS NOT R ETURNED UNSERVED. THE CASE WAS FIXED AFTER ISSUE OF NOTICE IN THE NOTICE BOARD ON 05.02. 2018. TODAY WHEN THE MATTER WAS CALLED FOR HEARING NONE APPEARED ON BEHALF OF THE A SSESSEE. IT MEANS THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. HENCE THE AP PEAL 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 : 2 ITA NO.18/KOL/2016 M/S AASHAY SYNTEX PVT. LTD. A.YR.2009-10 2 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 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 05.02.2018. SD/- SD/- [WASEEM AHMED] [ N.V.VAS UDEVAN ] ACCOUNTANT MEMBER JUDICI AL MEMBER DATED : 5.02.2018. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1. M/S AASHAY SYNTEX PVT. LTD., 35, ARMENIAN STREET , KOLKATA-700001. 2. I.T.O., WARD-10(1), KOLKATA. 3.C.I.T.(A)-7, KOLKATA 4. C..I.T.-4 , KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECR ETARY HEAD OF OFFICE/ D.D.O., ITAT KOLKATA BENCHES 3 ITA NO.18/KOL/2016 M/S AASHAY SYNTEX PVT. LTD. A.YR.2009-10 3