Intellectual Securities Private Limited , Kolkata V. ITO, Ward - 1(2), Kolkata

ITA 1959/KOL/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7765 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 27-06-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 12-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER JCITSRDR
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.1959/KOL/2018 ASSESSMENT YEAR:2014-15 INTELLECTUAL SECURITIES PVT. LTD., 277, B.B. GANGULY, KOLKATA-700012 [ PAN NO.AABCI 7610 J ] / V/S . INCOME TAX OFFICER WARD-1(2), AAYAKAR BHAWAN, 4 TH FLOOR, P- 17, CHOWINGHEE SQUARE, KOLKATA-69 /APPELLANT .. /RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI SANKAR HALDER, JCIT-SR-DR /DATE OF HEARING 27-06-2019 /DATE OF PRONOUNCEMENT 24-07-2019 /O R D E R T HIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2014-15 C HALLENGES CORRECTNESS OF COMMISSIONER OF INCOME TAX(APPEALS)- 1 KOLKATAS ORDER DATED 04.07.2018, PASSED IN CASE NO.11030/CIT(A)-1/KOL/IT O, WARD-1(2)/2016-17, IN PROCEEDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961 . 2. TODAY WHEN THE CASE WAS CALLED FOR HEARING NOB ODY HAD PUT IN APPEARANCE IN ASSESSEES BEHEST NOR WAS ANY APPLICATION FOR AN ADJOURNMENT FILED BY THE ASSESSEE. IT APPEARS THAT THE ASSESSEE IS NOT SERIO US 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 D ECISIONS:- ' 1. IN THE CASE OF CIT VS B.N.BHATTACHARJEE 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 APPEA L BUT EFFECTIVELY PURSUING IT.' 3. IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS 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.1959/KOL/2018 A.Y.2014 -15 INTELLECTUAL SECURITIES PVT. LTD. VS. ITO WD-1( 2), KOL. PAGE 2 ' IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS MA DE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATION OF THE PAP ER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE.' 4. IN THE CASE OF COMMISSIONER OF INCOME-TAX VS MULTIPLAN INDIA (P) L TD .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. THE RE WAS NO COMMUNICATION OR INFORMATION AS TO WHY THE ASSESSEE CHOSE TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREATED T HE APPEAL FILED BY THE REVENUE AS UN ADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 5. I OBSERVE THAT IF THE ASSESSEE IS ADVISED TO FI LE APPROPRIATE APPLICATION FOR RECALLING THE ORDER ON JUST CAUSE IT WILL BE DECIDE D IN ACCORDANCE WITH LAW. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED FOR NON- PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON 24/07/2019 SD/- (S .S. GODARA) JUDICI AL MEMBER KOLKATA, *DKP/SR.PS - 24/07/2019 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-INTELLECTUAL SECURITIES PVT. LTD.,. 277, B.B.GANGULY, KOL-12 2. /RESPONDENT- ITO WD-1(2), AAYAKAR BHAWAN, 4 TH FL. P-17, CHOWRINGHEE SQUARE, KOLKAT -69 3. ' % / CONCERNED CIT 4. % - / CIT (A) 5. & ))' , ' / DR, ITAT, KOLKATA 6. + / GUARD FILE. BY ORDER/ , /TRUE COPY/ ',