Oriental Bank Of Commerce, Kolkata V. ACIT, CIR-58 (TDS), KOLKATA, Kolkata

ITA 1809/KOL/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4904 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 04-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C J SINGH

Judgement Text

1 ITA NO.1809/KOL/2017 ORIENTAL BANK OF COMMERCE A.Y.2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA [BEFORE SHRI A. T. VARKEY, JM & DR.A.L.SAINI, AM] I.T.A. NO. 1809/KOL/2017 ASSESSMENT YEAR: 2008-09 ORIENTAL BANK OF COMMERCE PAN AAACO 0191 M VS. A.C.I.T.(TDS), CIRCLE-58,KOLKATA APPELLANT RESPONDENT DATE OF HEARING 22.10.2018 DATE OF PRONOUNCEMENT 26.10.2018 FOR THE APPELLANT NONE FOR THE RESPONDENT SHRI C.J.SINGH, ADDL. CIT ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE BANK AG AINST THE ORDER OF CIT(A)-24, KOLKATA DATED 22.06.2017 FOR A.Y.2008-09. 2. THOUGH THE MATTER HAS BEEN FIXED BEFORE THIS E-C OURT NONE APPEARED FOR THE ASSESSEE BANK. WE NOTE THAT THE APPEAL HAS BEEN PRE FERRED IN THE YEAR 2017 AND THIS IS THE 6 TH DATE OF HEARING. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE BANK NOR PREFERRED ANY ADJOURNMENT APPLICATION. THEREFORE WE INFER THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THIS APPEAL. HENCE THE APPEA L FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED FOR NON-PROSECUTION. FOR THIS VIEW WE FIN D 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 : 2 ITA NO.1809/KOL/2017 ORIENTAL BANK OF COMMERCE A.Y.2008-09 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 -COMPLIANCE ETC. THEN THIS ORDER MAY BE RECALLED FOR JUST REASON. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED FOR NON-PROSECUTION. ORDER IS PRONOUNCED IN THE OPEN COURT O N 26 TH OCTOBER 2018 SD/- SD/- (DR.A.L.SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 26 TH OCTOBER 2018 RG(SR.P.S.) 3 ITA NO.1809/KOL/2017 ORIENTAL BANK OF COMMERCE A.Y.2008-09 COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT ORIENTAL BANK OF COMMERCE, C/O R.SINGH & ASSOCIATES, HASTINGS CHAMBERS, 7C, KIRAN SHANKER ROY ROAD, KO LKATA 700001. 2 RESPONDENT A.C.I.T.(TDS), CIRCLE-58, KOLKATA 3. 5. C.I.T.(A)-24, KOLKATA 4. C.I.T. KOLKATA . DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, ASSTT. REGISTRAR . ITAT, KOLKATA BENCHES, KOLKATA.