Anmol Textiles, Kolkata V. DCIT, CIR-41, KOLKATA, Kolkata

ITA 425/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9203 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2017
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 22-03-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 11-03-2014
• Court: TRIBUNAL
• Department Lawyers: MD GHYAS UDDIN J

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A, BENC H KOLKATA BEFORE SHRI A.T.VARKEY, JM & DR. A.L.SAINI, AM ./ ITA NO.425/KOL/2014 ( / ASSESSMENT YEAR :2009-2010) ANMOL TEXTILES, 2, DILARJUNG ROAD, COSSIPORE, KOLKATA-700002 VS. DCIT, CIRCLE-41, KOLKATA ./ ./PAN/GIR NO. : AADFN 4059 K ( /APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : NONE /REVENUE BY : MD. GHYAS UDDIN,JCIT,DR / DATE OF HEARING : 22/03/2017 /DATE OF PRONOUNCEMENT 22/03/2017 / O R D E R PER DR. ARJUN LAL SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAI NING TO THE ASSESSMENT YEAR 2009-10, IS DIRECTED AGAINST THE OR DER PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-XIX, KOLKATA, IN APPEAL NO.376/CIT(A)-XIX/CIRCLE-4-41/KOL/12-13, DATED 19.1 2.2013, WHICH IN TURN ARISES OUT OF AN ORDER PASSED BY THE AO U/S.143(3) OF THE INCOME TAX ACT 1961, (HEREINAFTER REFERRED TO AS THE ACT), DATED 09.11.2011. 2. THIS APPEAL CAME FOR HEARING TODAY I.E. ON 22.03 .2017. THE NOTICE IN THIS APPEAL SENT TO THE ASSESSEE FOR HEARING BY REGISTERED POST WITH AD TO THE ADDRESS GIVEN BY THE ASSESSEE IN COLUMN NO.1 0 OF FORM NO.36. HOWEVER NO ONE WAS PRESENT ON BEHALF OF THE ASSESSE E ON THE DATE OF HEARING. NEITHER AN ADJOURNMENT PETITION WAS FILED IN RESPECT OF THE ABOVE ASSESSEE, IT MEANS THAT ASSESSEE IS NOT INTERESTED TO PROSECUTE THE APPEAL. HENCE, APPEAL FILED BY THE ASSESSEE IS LIAB LE TO BE DISMISSED FOR NON PROSECUTION. FOR THIS VIEW, WE FIND SUPPORT FRO M 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: ITA NO.425/KOL/2014 ANMOL TEXTILES 2 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. THE ASSESSEE, IF SO DESIRED, SHALL BE FREE TO MO VE THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER AND EXPLAINING REA SONS 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 OPEN COURT ON THIS 22/03 /2017. SD/ - (A.T.VARKEY) SD/ - (DR. A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA ; $% DATED 22/03/2017 & ()* /PRAKASH MISHRA ,SR.PS. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( ASSTT. REGISTRAR) % & , / ITAT, KOLKATA 1. / THE APPELLANT- ANMOL TEXTILES 2. / THE RESPONDENT.-DCIT, CIR-41, 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//