Santosh Kumar Keshari, Kolkata V. ITO, Ward 25(3), Kolkata, Kolkata

ITA 190/KOL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0621 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-12-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 06-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PIYUSH MUKHERJEE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH : KOLKATA [BEFORE HONBLE SRI J. SUDHAKAR REDDY, AM] I.T.A NO. 190/KOL/2017 ASSESSMENT YEAR : 2011-12 SHRI SANTOSH KUMAR KESHARI -VS.- I.T.O., WARD-25(3) 14/15, TOPSIA ROAD, TILJALA AAYAKAR BHAWAN DAKSHIN KOHINOOR MARKET 2, GARIAHAT ROAD SOUTH KOLKATA - 700039 KOLKATA - 700068 [PAN : AGVPK4645G] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI PIYUSH MUKHERJEE, JCIT DATE OF HEARING: 16.11.2017. DATE OF PRONOUNCEMENT : 15.12. 2017. ORDER PER J. SUDHAKAR REDDY, AM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-7, KOLKATA, DATED 22.12.2016, RELATING TO ASSESSMENT YEAR 2011-12. 2. THE APPEAL BY THE ASSESSEE WAS FIXED FOR HEARING ON 16.11.2017. TODAY WHEN THE CASE WAS CALLED FOR HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE NOR WAS ANY APPLICATION FOR AN ADJOURNMENT WAS FILED BY THE ASSESSEE, IN SPITE OF ISSUE OF NOTICE BY RPAD. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE CASE WAS POSTED FOR HEARING ON THREE EARLIER OCCASIONS. IT APPEARS THAT THE ASSESSEE IS NOT SERIOUS 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 ANOTHER, REPORTED IN 118 ITR 461 [RELEVANT PAGES 477 & 478] WHEREIN THEIR LORDSHIPS HAVE HELD THAT : THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPEAL BUT EFFECTIVELY PURSUING IT. 2 I.T.A NO. 190/KOL/2017 ASSESSMENT YEAR : 2011-12 SANTOSH KUMAR KESHARI 2 2. IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT; 223 ITR 480 (MP) WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATION IN THEIR ORDER : IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS MADE, 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 REFERENCE. 3. IN THE CASE OF COMMISSIONER OF INCOME-TAX VS MULTIPLAN INDIA (P) LTD.: 38 ITD 320(DEL), THE APPEAL FILED BY THE REVENUE BEFORE THE TRIBUNAL, WHICH WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING NOBODY REPRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE REVENUE AS UN ADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 3 . THE ASSESSEE MAY FILE AN APPROPRIATE APPLICATION FOR RECALL OF THIS ORDER IN ACCORDANCE WITH LAW. IF THE BENCH IS CONVINCED THAT THE ASSESSEE IS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE BENCH ON THE DATE OF HEARING, THIS ORDER MAY BE RECALLED IN ACCORDANCE WITH LAW. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE COURT ON 15.12.2017. SD/- ( J. SUDHAKAR REDDY ) ACCOUNTANT MEMBER DATED : 15.12.2017 [BISWAJIT, SR. P.S.J] COPY OF THE ORDER FORWARDED TO: 1. SANTOSH KUMAR KESHARI, 14/15, TOPSIA ROAD, TILJALA, KOHINOOR MARKET, KOLKATA-39 2. ITO WARD 25(3). AAYAKAR BHAWAN DAKSHIN, 2, 3. CIT(A)- , KOLKATA. 4. CIT- , KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 3 I.T.A NO. 190/KOL/2017 ASSESSMENT YEAR : 2011-12 SANTOSH KUMAR KESHARI 3 TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/DDO INCOME TAX APPELLATE TRIBUNAL AJC BOSE ROAD, KOLKATA 700 020