Sundar Shaw L/H of Lal Behari Shaw, Kolkata V. ACIT, Circle-26, Kolkata, Kolkata

ITA 2340/KOL/2016

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8805 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 13-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S HALDER
• Section: 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SHRI J.S.REDDY, AM & SHRI S.S.GOD ARA, JM] I.T.A NO. 2340/KOL/2016 ASSESSMENT YEAR : 2008-0 9 MR. SUNDAR SHAW, LEGAL HEIR OF LAL BEHARI SHAW - VS.- ACIT, CIRCLE-26, KOLKATA [PAN : AKPLS 7769 M] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI S. HALDER, SR. DR DATE OF HEARING : 18.12.2018 DATE OF PRONOUNCEMENT : 28.12.2018 ORDER PER S.S.GODARA, JM 1. THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2008 -09 ARISES FROM THE COMMISSIONER OF INCOME TAX (APPEALS)-7, KOLKATAS O RDER IN APPEAL NO.134/CIT(A)- 7/KOL/CIR-26/16-17 DATED 18.10.2016 INVOLVING PROCE EDINGS U/S 147 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). 2. THIS APPEAL WAS FIXED FOR HEARING ON SEVERAL DAT ES. ON 15.11.2018 THE CASE WAS ADJOURNED TO 18.12.2018 I.E. TODAY. THE NOTICE WAS ALSO SENT THROUGH RPAD TO THE ASSESSEE. WHEN THE CASE WAS CALLED UP FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NO ADJOURNMENT PETITION WAS PREFERRED BY THE ASSESSEE. 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 DECISIONS :- 2 ITA NO.2340/KOL/2016 MR. SUNDAR SHAW, LEGAL HEIR OF LAL BEHARI SHAW A.YR.2008-09 2 1. IN THE CASE OF CIT VS B.N.BHATTACHARJEE AND ANO THER, 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 BY EXPLAINING WITH PROPER REASONS FOR NO N-COMPLIANCE, THEN THIS ORDER MAY BE RECALLED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE COURT ON 28.12.2018 SD/- SD/- [J.S.REDDY ] [ S.S.GODARA ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 28.12.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. MR. SUNDAR SHAW, LEGAL HEIR OF LAL BEHARI SHAW, 113/2, M.G.ROAD, BUDGE BUDGE, KOLKATA-700137 3 ITA NO.2340/KOL/2016 MR. SUNDAR SHAW, LEGAL HEIR OF LAL BEHARI SHAW A.YR.2008-09 3 2. ACIT, CIRCLE-26, KOLKATA, AAYAKAR BHAWAN DAKSHIN , 2, GARIAHAT ROAD (SOUTH), KOLKATA-700068 3.CIT(A)- 4. CIT- KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER AS SISTANT REGISTRAR ITAT K OLKATA BENCHES