Biswarup Chatterjee, Kolkata V. ITO, WD-52(10, KOLKATA, Kolkata

ITA 410/KOL/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9159 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 15-12-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 13-04-2015
• Court: TRIBUNAL
• Department Lawyers: PRABAL CHOUDHURYJCIT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENC H KOLKATA BEFORE SHRI S.S.VISWANETHRA RAVI, JM, & DR. A.L.SA INI, AM ./ ITA NO.410/KOL/2015 ( / ASSESSMENT YEAR :2008-2009) BISWARUP CHATTERJEE, 189/6, B.B.CHATTERJEE ROAD, KOLKATA-700042 VS. ITO, WARD-52(1), AAYAKAR BHAWAN, DAKSHIN, 2, GARIAHAT ROAD(SOUTH), KOLKATA-700068 ./ ./PAN/GIR NO. : ACTPC 0571 H ( /APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : NONE /REVENUE BY : SHRI PRABAL CHOUDHURY,JCIT / DATE OF HEARING : 14/03/2017 /DATE OF PRONOUNCEMENT 14/03/2017 / O R D E R PER DR. ARJUN LAL SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAIN ING TO ASSESSMENT YEAR 2008-09, IS DIRECTED AGAINST THE OR DER PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-7, KOLKATA DAT ED 05.02.2015. 2. THIS APPEAL CAME FOR HEARING TODAY I.E. ON 14.03 .2017. THE NOTICE WAS SENT TO THE ASSESSEE FOR HEARING BY REGISTERED POST WITH AD ON 01.07.2016, 26.07.2016 & 21.11.2016 TO THE ADDRESS GIVEN BY THE ASSESSEE IN COLUMN NO.10 OF FORM NO.36. HOWEVER NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING. T HOUGH APPLICATIONS DATED 15.12.2016 AND 10.02.2017 HAVE BEEN FILED BY THE ASSESSEE SEEKING ADJOURNMENTS, ON WHICH THE BENCH ADJOURNED THE CASES TO 10.02.2017 AND 14.03.2017 RESPECTIVELY, STILL NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING, IT MEANS THAT ASSESSEE IS NOT INTERESTED TO PROSECUTE THE APPEAL. HENCE, THE APPE AL FILED BY THE ITA NO.410/KOL/2015 BISWARUP CHATTERJEE 2 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 THEI R LORDSHIPS 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 INS TANCE OF THE ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATION IN T HEIR ORDER : IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS M ADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPAR ATION 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 MUL TIPLAN INDIA (P) LTD.: 38 ITD 320(DEL), THE APPEAL FILED BY THE REVE NUE BEFORE THE TRIBUNAL, WHICH WAS FIXED FOR HEARING. BUT ON THE D ATE OF HEARING NOBODY REPRESENTED THE REVENUE/APPELLANT NOR ANY CO MMUNICATION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATIO N 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 FILED BY THE REVENUE AS UN ADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 3. CONSIDERING THE ABOVE JUDICIAL PRECEDENTS, W E DISMISS THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS D ISMISSED FOR NON- PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 14/03/ 2017. SD/ - (S.S.VISWANETHRA RAVI) SD/ - (DR. A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA ; $% DATED 14/03/2017 & ()* /PRAKASH MISHRA ,SR.PS. ITA NO.410/KOL/2015 BISWARUP CHATTERJEE 3 / COPY OF THE ORDER FORWARDED TO : / BY ORDER, / ( ASSTT. REGISTRAR) & ' , / ITAT, KOLKATA 1. / THE APPELLANT-SRI BISWARUP CHATTERJEE 2. / THE RESPONDENT.-ITO WARD-52(1), KOLKATA 3. 4 ( ) / THE CIT(A), KOLKATA. 4. 4 / CIT 5. 56 7 8 , 8 , / DR, ITAT, KOLKATA 6. 7 9 / GUARD FILE. 5 //TRUE COPY//