M/s. Ram Avtar Dalmia (HUF), Kolkata V. ITO, Ward - 36(1) , Kolkata

ITA 2424/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6427 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 01-05-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 20-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S HALDER
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO. 2424/KOL/2018 ASSESSMENT YEAR: 2014-15 M/S. RAM AVTAR DALMIA (HUF).................................APPELLANT 55, EZRA STREET KOLKATA 700 001 [PAN : AAJHR 4048 G] INCOME TAX OFFICER, WARD-36(1), KOLKATA.............................................. RESPONDENT APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI S. HALDER, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MAY 1 ST , 2019 DATE OF PRONOUNCING THE ORDER : MAY 8 TH , 2019 O R D E R PER J. SUDHAKAR REDDY :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-10, KOLKATA, (HEREINAFTER THE LD. CIT (A)), DT. 12/09/2018, PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), RELATING TO THE ASSESSMENT YEAR 2014-15. 2. THIS CASE WAS FIXED FOR HEARING ON 20/03/2019, ON WHICH DATE, NEITHER THE ASSESSEE NOR ANY AUTHORIZED REPRESENTATIVE APPEARED ON BEHALF OF THE ASSESSEE. THEREAFTER, THE CASE WAS ADJOURNED TO TODAY I.E., 01/05/2019. 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 I FIND SUPPORT FROM THE FOLLOWING DECISIONS:- 1. IN THE CASE OF CIT VS B.N.BHATTACHARJEE 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. 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 : 2 I.T.A. NO. 2424/KOL/2018 ASSESSMENT YEAR: 2014-15 M/S. RAM AVTAR DALMIA (HUF) 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. I OBSERVE THAT IF THE ASSESSEE IS ADVISED TO FILE APPROPRIATE APPLICATION FOR RECALLING THE ORDER ON JUST CAUSE IT WILL BE DECIDED IN ACCORDANCE WITH LAW. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION. KOLKATA, THE 8 TH DAY OF MAY, 2019. SD/- [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 08.05.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. M/S. RAM AVTAR DALMIA (HUF) 55, EZRA STREET KOLKATA 700 001 2. INCOME TAX OFFICER, WARD-36(1), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES