Rajendra Tosawad, Kolkata V. DCIT, CIR-1(1), Bhubaneswas, Bhubaneswar

ITA 405/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1434 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 10-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: T VARKEY JUDIC IA L M EMBER
• Section: 147

Judgement Text

, D , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND DR.A.L. SAINI, ACCOUNTANT MEMBER ITA NO. 405 / KOL / 2016 ASSESSMENT YEAR : 2007-08 RAJENDRA TOSAWAD, 22, CAMAC STREET, BLOCK- A, 1 ST FLOOR, KOLKATA-16 [ PAN NO.AAMPT 9014 B ] V/S . CIT(A)-20, AAYKAR BHAWAN, POORVA, ROOM NO.401, 4 TH FLOOR, 110, SHANTY PALLY, KOLKATA- 107 /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI A.K. TIWAI, CIT-DR /DATE OF HEARING 05-03-2018 /DATE OF PRONOUNCEMENT 05-03-2018 / O R D E R PER DR. A.L. SAINI, ACCOUNTANTMEMBER:- THIS CAPTION APPEAL FILED BY THE ASSESSEE PERTAININ G TO ASSESSMENT YEAR 2007-08 IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. COMMIS SIONER OF INCOME TAX (APPEALS)-20, KOLKATA IN APPEAL NO.714/CIT(A)-20/CC-2(4)/14-15,DA TED 13.01.2016, WHICH IN TURN ARISES OUT OF AN ORDER PASSED BY ASSESSING OFFICER U/S 147 /143(3) OF THE INCOME TAX ACT, 1961 DATED 31.03.2013. 2. TODAY WHEN THE MATTER WAS CALLED ON FOR HEARING, THERE WAS NO RESPONSE FROM THE SIDE OF THE ASSESSEE NOR FILED ANY ADJOURNMENT APPLICATI ON BY THE ASSESSEE, THOUGH NOTICE OF HEARING SENT TO ASSESSEE THROUGH RPAD. FROM THE ABO VE, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING ITS CASE. 3. CONSIDERING THE FACTS OF THE CASE AND KEEPING I N VIEW THE PROVISIONS OF RULE 19(2) OF THE INCOME-TAX APPELLATE TRIBUNAL RULES AS WERE CON SIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., (38 ITD 320)(DEL), THE ASSESSEES APPE AL IS LIABLE TO BE DISMISSED FOR WANT OF PROSECUTION. ITA NO.405/KOL/2016 A.Y. 2007-08 RAJENDRA TOSAWAD VS. CIT(A)-20 KOL. PAGE 2 4. THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CA SE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (223 ITR 480) HAS HELD AS UNDER: ' IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS MA DE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATION OF THE PAP ER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 5. SIMILARLY, HON'BLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495) RETURNED THE REFERENCE UNANSWERED SINCE THE ASSESSEE REMAINED ABSENT AND THERE WAS NOT ANY ASSISTANCE FROM THE AS SESSEE. 6. THEIR LORDSHIPS OF HON'BLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477-478) HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO OF APPEAL BUT EFFECTIVELY PURSUING THE SAME. 7. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CA SES CITED (SUPRA), WE DISMISS THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. BEFORE PARTING, WE ADD THAT IN CASE THE ASSESSEE IS SERIOUS IN PURSUING THE APPEAL FILED, THEN IT WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER BY MOVING AN APPROPRIATE PETITION, AS PER LAW. 8. IN THE RESULT, APPEAL OF ASSESSEE STANDS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE H EARING I.E. 5 TH MARCH, 2018 . SD/- SD/- ($ &) ( &) (ABY. T. VARKEY) (DR. A.L. SAINI) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP, SR.P.S (- 05 / 03 /201 8 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-RAJENDRA TOSAWAD, 22, CAMAC STREET, BLOCK A, 1 ST FLOOR, KOLKATA-16 2. /RESPONDENT-CIT(A)-20,AAYKAR BHAWAN POORVA, ROOM NO.40 1, 4 TH FL, 110,SHANTY PALLY, KOLKATA-107 3. 3 4 / CONCERNED CIT KOLKATA 4. 4- / CIT (A) KOLKATA 5. 7 $$3, 3, / DR, ITAT, KOLKATA 6. < / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO 3,