M/s. Pawan Hardcoke Industries, Burdwan V. J.C.I.T, Range-3, Asansol, Asansol

ITA 436/KOL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4910 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-05-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 12-05-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 04-03-2013
• Court: TRIBUNAL
• Department Lawyers: SALLONG YADEN CITSR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & SHRI WASE EM AHMED, AM] I.T.A NO. 436/KOL/201 3 ASSESSMENT YEAR : 2008-0 9 M/S. PAWAN HARDCOKE INDUSTRIES -VS.- J.C.I. T., RANGE-3, BURDWAN ASANSOL [PAN : AADFP4056E) (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : SALLONG YADEN, ADDL. CI T,SR.DR DATE OF HEARING : 12.05.2016. DATE OF PRONOUNCEMENT : 12.05.2016. ORDER PER N.V.VASUDEVAN, JM THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 11.12.2012 OF CIT(A)- DURGAPUR RELATING TO AY 2008-09. 2. THE APPEAL WAS ORIGINALLY LISTED FOR HEARING ON 16.03.2016. ON THE SAID DATE AT THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE T HE CASE WAS ADJOURNED TO 12.05.2016. TODAY WHEN THE MATTER WAS CALLED FOR HEARING NONE A PPEARED ON BEHALF OF THE ASSESSEE. NEITHER AN ADJOURNMENT PETITION WAS FILED IN RESPEC T OF THE ABOVE ASSESSEE IT MEANS THAT ASSESSEE IS NOT INTERESTED TO PROSECUTE THE APPEAL. HENCE THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED FOR NON PROSECUTION. 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.436/KOL/2013 M/S. :PAWAN HARDCOKE INDUSTRIES A.YR.2008-09 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 12.05.2016. SD/- SD/- [WASEEM AHMED] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 12.05.2016. [RG PS] COPY OF THE ORDER FORWARDED TO: 1. M/S. PAWAN HARD COKE INDUSTRIES, BHUKANIA HOUSE, PERA HGALLI, MKACHARI ROAD, BARAKAR-713324, DIST. BURDWAN, WEST BENGAL. 2. J.C.I.T., RANGE-3, ASANSOL. 3. CIT(A)-DURGAPUR. 4. CIT-DURGAPUR. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSTT.REGISTRAR, ITAT, KOLKATA BENCHES 3 ITA NO.436/KOL/2013 M/S. :PAWAN HARDCOKE INDUSTRIES A.YR.2008-09 3