Avtara Singh Chera, Durgapur V. ITO, Ward-1(4), Durgapur, Durgapur

ITA 2227/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1584 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-07-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 14-06-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 15-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA [BEFORE HONBLE SHRI A.T.VARKEY, JM & SRI M.BALA GANESH, AM ] I.T.A NOS. 2227 & 222 8/KOL/2014 ASSESSMENT YEAR : 2008-0 9 AVTARA SINGH CHERA -VS.- I.T.O., WARD-1( 4) DURGAPUR DURGAPUR. [PAN : AIOPC 8684 Q] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : NONE DATE OF HEARING : 14.06.2017 DATE OF PRONOUNCEMENT : 07.07.2017 ORDER PER M.BALAGANESH, AM 1. THESE APPEALS OF THE ASSESSEE ARISE OUT OF THE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) DURGAPUR [ IN SHORT THE LD CITA] IN APPEAL NOS.69 & 83/CIT(A)/DGP/2011-12 DATED 08.09.2014 & 17.09.2014 PASSED AGAINST THE ORDERS PASSED BY THE INCOME TAX OFFICER, WARD-1(4), DURGAPUR [IN SHORT THE LD. AO] UNDER SECTION 144 OF THE INCOME TAX ACT, 1961 (HER EINAFTER REFERRED TO AS THE ACT) DATED 31.12.2010 FOR THE ASST YEAR 2008-09. 2. THESE APPEALS WERE LISTED FOR HEARING ON 19.04. 2017 AND WAS ADJOURNED TO 14.06.2017. WHEN THE CASE WAS CALLED FOR HEARING TO DAY I.E. 14.06.2017 NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT WAS M OVED ON BEHALF OF THE ASSESSEE. NOTICE WAS SENT TO THE ASSESSEE BY RPAD AT THE ADD RESS GIVEN BY THE ASSESSEE IN FORM NO.36. THE NOTICE WAS RETURNED UNSERVED AS THE ADDR ESSEE WAS NOT FOUND IN THE ADDRESS GIVEN IN FORM NO.36. IT MEANS THAT ASSESSEE IS NOT INTERESTED TO PROSECUTE THE 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 DECISI ONS :- 2 ITA NOS.2227 & 2228/KOL/2014 AVTARA SINGH CHERA A.YR.2008-09 2 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 : 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 DESIRES, 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 APPEALS OF THE ASSESSEE ARE D ISMISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE COURT ON 07.07.2017 SD/- SD/- [A.T.VARKEY] [ M.BALAGANESH] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 07.07.2017 [RG PS] 3 ITA NOS.2227 & 2228/KOL/2014 AVTARA SINGH CHERA A.YR.2008-09 3 COPY OF THE ORDER FORWARDED TO: 1.AVTARA SINGH CHERA, KWALITY COMPLEX, G.T.ROAD, BH IRINGHEE, DURGAPUR-713213. 2. I.T.O., WARD-1 (4), DURGAPUR. 3.CIT(A)-DURGAPUR 4. CIT-DURGAPUR. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVA TE SECRETARY HEAD OF OFFICE/ D.D.O., ITAT KOLKATA BENCHE S