Sankar Prasad Gupta, Durgapur V. Income Tax Officer, Ward - 1(2), Durgapur, Durgapur

ITA 2502/KOL/2013

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9513 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2017
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 21-09-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 29-10-2013
• Court: TRIBUNAL
• Department Lawyers: RAJAT KUMAR KUREEL
• Assessee Lawyers: SURAJIT PAUL
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C, BENC H KOLKATA BEFORE SHRI A.T.VARKEY, JM & DR. A.L.SAINI, AM ITA NO.2502/KOL/2013 ASSESSMENT YEAR 2008-09 SANKAR PRASAD GUPTA, 16/21, AROBINDO AVENUE, A-ZONE, DURGAPUR-713204 VS. INCOME TAX OFFICER WARD-1(2), DURGAPUR PAN/GIR NO.: A DBPG 0278 Q (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI SURAJIT PAUL, AR REVENUE BY : RAJAT KUMAR KUREEL, JCIT DATE OF HEARING : 16/01/2017 DATE OF PRONOUNCEMENT : 16/01/2 017 O R D E R PER DR. ARJUN LAL SAINI, AM THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 02.02.2012 OF CIT(A)-DURGAPUR, RELATING TO AY 2008-09. 2. AT THE OUTSET, WE NOTED THAT THERE IS DELAY IN F ILING THE APPEAL FOR 621 DAYS. THE ASSESSEE DID NOT FILE AN APPLICATION FOR CONDONATION OF DELAY. THE BENCH HAS BEEN ASKING THE ASSESSEE TO FILE THE APPL ICATION FOR CONDONATION OF DELAY SINCE LONG BUT APPLICATION HAS NOT BEEN FILE D BY THE ASSESSEE SO FAR. THE ASSISTANT REGISTRAR OF THE REGISTRY HAS SENT A SHOW CAUSE NOTICE ON 31.10.2013, WHICH READS AS UNDER :- ITA NO.2502/KOL/2013 IN THE CASE OF SANKAR PRASAD GUPTA -VS- ITO-WARD-1(2), DURGAPUR ASSESSMENT YEAR : 2008-09 2 ITA NO.2502/KOL/2013 SANKAR PRASAD GUPTA A.YR.2008-09 2 THE APPEAL/APPEALS/APPLICATIONS IS/ARE PRIMA FACIE TIME-BARRED BY 561 DAYS AND THE APPELLANT/APPLICANT IS CALLED UPON TO SHOW CAUSE AS TO WHY IT SHOULD NOT BE DISMISSED AS TIME-BARRED OR TO APP LY FOR CONDONING THE DELAY. SD/- ASSISTANT REGISTRAR FROM THE ABOVE, IT SHOWS THAT THE ASSESSEE IS NOT I NTERESTED TO PROSECUTE THE APPEAL. THE BENCH HAS ADJOURNED THIS APPEAL ON THE REQUEST OF THE ASSESSEE ON 23.05.2016, 21.07.2016, 21.09.2016 AND 05.12.201 6 AND ON EACH OCCASION THE BENCH HAS ASKED THE ASSESSEE TO FILE PETITION F OR CONDONATION OF DELAY BUT THE SAME HAS NOT BEEN FILED SO FAR BY THE ASSESSEE. THEREFORE, BASED ON THE ABOVE FACTS, WE DO NOT HAVE ANY OPTION BUT TO DISMI SS THE APPEAL FOR NON PROSECUTION. FOR THIS VIEW, WE FIND SUPPORT FROM TH E FOLLOWING DECISIONS :- 1. IN THE CASE OF CIT VS B.N.BHATTACHRGEE AND ANOT HER, REPORTED IN 118 ITR 461 [RELEVANT PAGES 477 & 478] WHEREIN THEIR LORDSH IPS 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 THE 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 O F THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT B OUND TO ANSWER THE REFERENCE. 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 REPR ESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJOURN MENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMATION AS TO WHY THE R EVENUE CHOSE TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF I NHERENT POWERS, TREATED THE APPEAL FILED BY THE REVENUE AS UNADMITTED IN VIEW O F THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 3 ITA NO.2502/KOL/2013 SANKAR PRASAD GUPTA A.YR.2008-09 3 3 . THE ASSESSEE, IF SO DESIRED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER AND EXPLAINING REASONS FOR NON -COMPLIANCE ETC. 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 COUR T ON 16/01/2017 SD/- SD/- [A.T. VARKEY ] [ DR. ARJUN LAL SA INI ] JUDICIAL MEMBER ACCOUNTA NT MEMBER DATED : 16/01/2017 PRAKASH MISHRA , / SR.PS COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, 1. THE APPELLANT- SANKAR PRASAD GUPTA 2. THE RESPONDENT.-ITO WARD-1(2), DURGAPUR 3. THE CIT(A), KOLKATA. 4. CIT 5. DR, ITAT, KOLKATA 6. GUARD FILE. TRUE COPY