J. K. Sons & Co., Kolkata V. DCIT, Circle - 44, Kolkata, Kolkata

ITA 2063/KOL/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6440 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 18-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D C MONDAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, A CCOUNTANT M EMBER ] I.T.A. NO. 2063 / KOL/201 7 ASSESSMENT YEAR: 20 1 2 - 13 M/S. J.K. SONS & CO . . . ... ... APPELLANT 1, MULLICK STREET (BARA BAZAR), KOLKATA 700 007 [PAN : AADFJ 3159 L ] D.C.I.T C IRCLE 44 KOLKATA . .. .. .. ............................ RESPONDENT 3, GOVT. PLACE (WEST), KOLKATA 700 001 APPEARANCES BY: NONE APPEAR ED ON BEHALF OF THE ASSESSEE. SHRI D.C. MONDAL , ADDL. CIT , APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 13 , 201 8 DATE OF PRONOUNCING THE ORDER : MAY 2 ND ,201 8 ORDER PER J. SUDHAKAR REDDY : - THIS APPEAL FILED BY THE ASSESSE E IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 1 3 , KOLKATA , (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 3 1 / 0 7 /2017. 2. TODAY WHEN THE CASE WAS CALLED FOR HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE NOR WAS ANY APPLICATION FOR AN ADJOURNMENT FILED BY THE ASSESSEE IN SPITE OF ISSUE OF NOTICE BY RPAD. 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.BHATTACH A R J EE 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. 2063 /KOL/2017 ASSESSMENT YEAR: 2012 - 13 M/S. J.K. SONS & CO. 2. IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKARVS CWT; 223 ITR 480 (MP) WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSES SEE 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 COU RT 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 DAT E OF HEARING NOBODY REPRESE NTED 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 FILE D BY TH E REVENUE AS UN ADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 3. WE OBSERVE THAT IF THE ASSESSEE IS ADVISED TO FILE APPROPRIATE APPLICATION FOR RECALL ING THE ORDER ON JUST CAUSE IT WILL BE DECIDED IN ACCORDANCE WIT H LAW. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON - PROSECUTION. KOLKATA, THE 2 N D DAY OF M A Y , 201 8 . S D / - [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 0 2 . 0 5 .201 8 {SC SPS} 3 I.T.A. NO. 2063 /KOL/2017 ASSESSMENT YEAR: 2012 - 13 M/S. J.K. SONS & CO. C OPY OF THE ORDER FORWARDED TO: 1. M/S. J.K. SONS & CO 1, MULLICK STREET (BARA BAZAR) KOLKATA 700 007 2. D.C.I.T CIRCLE 44 KOLKATA 3, GOVT. PLACE (WEST) KOLKATA 700 001 3. CIT(A) - 4. CIT - , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES