ABDUL RAHIM, Kolkata V. ITO, Ward - 32(1), Kolkata, Kolkata

ITA 271/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1881 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 23-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & SHRI WASE EM AHMED, AM] I.T.A NO. 271/KOL/201 6 ASSESSMENT YEAR : 2012-1 3 ABDUL RAHIM -VS.- C.I.T.(A)-9, KOLKATA KOLKATA [PAN : ACMPR 3221 L] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI ARINDAM BHATTACHARJ EE, ADDL. CIT DATE OF HEARING : 03.01.2018. DATE OF PRONOUNCEMENT : 03.01.2018. ORDER PER N.V.VASUDEVAN, JM THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER 14.01.2016 OF C.I.T.(A)-9, KOLKATA RELATING TO A.Y.2012-13. 2. THIS APPEAL WAS LISTED FOR HEARING ON 05.10 .2017. NOTICE OF HEARING WAS SENT TO THE ASSESSEE AT THE ADDRESS GIVEN BY THE ASSESSEE I N FORM NO.36 AS ADDRESS FOR SERVICE OF NOTICE. ON 05.10.2017 THE ASSESSEE DID NOT APPEAR A ND AGAIN NOTICE WAS SENT BY RPAD TO THE VERY SAME ADDRESS FOR THE HEARING OF 15.11.2 017. THE ASSESSEE DID NOT APPEAR EVEN ON THIS DATE. THE CASE WAS ADJOURNED TO 03.01. 2018. NOTICE OF HEARING WAS SENT BY RPAD TO THE VERY SAME ADDRESS. NONE APPEARED ON BEH ALF OF THE ASSESSEE WHEN THE APPEAL WAS CALLED FOR HEARING. THE SAID NOTICE WAS NOT RETURNED UNSERVED. IT MEANS THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPE AL. HENCE THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED FOR NON PROSECUT ION. FOR THIS VIEW WE FIND 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.271/KOL/2016 ABDUL RAHIM A.YR.2012-13 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 ASSESSEE, 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 03.01.2018. SD/- SD/- [WASEEM AHMED] [ N.V.VAS UDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBE R DATED : 03.01.2018. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1. ABDUL RAHIM, 23/1A, TALATALA LANE, KOLKATA-7000 16. 2. I.T.O., WARD-32(1), KOLKTATA. 3. CIT(A)-9, KOLKATA 4. C.I.T.-11, KOLKA TA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECR ETARY HEAD OF OFFICE/ D.D.O., ITAT KOLKATA BENCHES 3 ITA NO.271/KOL/2016 ABDUL RAHIM A.YR.2012-13 3