Pioneer Property Management Ltd., Kolkata V. J.C.I.T (OSD) Central Circle -III, kolkata., Kolkata

ITA 2521/KOL/2013

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4688 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 9 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 18-05-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 01-11-2013
• Court: TRIBUNAL
• Department Lawyers: RAJAT KUMAR KUREEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & DR.ARJUN LAL SAINI, AM] I.T.A NO. 2521/KOL/20 13 ASSESSMENT YEAR : 2009-1 0 PIONEER PROPERTY MANAGEMENT LTD. -VS.- JOIN T C.I.T. (OSD) KOLKATA CENTRAL CIRCLE-III,KOLKATA [PAN : AACCP 5904 H] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI RAJAT KUMAR KUREEL , JCIT.SR.DR DATE OF HEARING : 04.08.2016. DATE OF PRONOUNCEMENT : 04.08.2016. ORDER PER N.V.VASUDEVAN, JM THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDE R DATED 04.09.2013 OF CIT(A)-CENTRAL-I, KOLKATA RELATING TO AY 2009-10. 2. THE APPEAL WAS FIXED FOR HEARING EARLIER ON 02.0 6.2016 AND ON THAT DATE AT THE REQUEST OF THE ASSESSEE THE CASE WAS ADJOURNED TO 0 4.08.2016. TODAY WHEN THE CASE WAS CALLED FOR HEARING NONE APPEARED ON BEHALF OF T HE ASSESSEE NOR WAS ANY APPLICATION FOR AN ADJOURNMENT WAS FILED BY THE ASSESSEE. IT AP PEARS TO US THAT THE ASSESSEE IS NOT SERIOUS IN PROSECUTING THIS APPEAL. HENCE THE APPEA L FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED FOR NON PROSECUTION. FOR THIS VIEW WE FIN D SUPPORT FROM THE 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 LORDSHIPS HAVE HELD THAT : THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL BUT EFFECTIVELY PURSUING IT. 2 ITA NO.2521/KOL/2013 PIONEER PROPERTY MANAGEMENT LTD. A.YR.2009-10 2 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 REVENUE, IF SO DESIRED, 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 APPEAL OF THE ASSESSEE IS DIS MISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE COURT ON 04.08.2016. SD/- SD/- [DR.ARJUN LAL SAINI] [ N.V.VASUDEVA N ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 04.08.2016. [RG PS] COPY OF THE ORDER FORWARDED TO: 1. PIONEER PROPERTY MANAGEMENT LTD., 10A, ROWDON ST REET, KOLKATA-700017. 2. JOINT C.I.T.(OSD),CENTRAL CIRCLE-III, KOLKATA. 3. CIT(A)-CENTRAL-I, 4. CIT. CENTRAL-I, KOLKATA. 5. CIT (DR) KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSTT.REGISTRAR, ITAT, KOLKATA BENCHES 3 ITA NO.2521/KOL/2013 PIONEER PROPERTY MANAGEMENT LTD. A.YR.2009-10 3