Joydurga Library, Kolkata V. JCIT, RG-37, KOLKATA, Kolkata

ITA 481/KOL/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1319 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 24-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: T VARKEY JUDIC IA L M EMBER

Judgement Text

, A , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A KOLKATA BEFORE SHRI ABY.T VARKEY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 481 / KOL / 2015 ASSESSMENT YEAR :2011-12 JOYDURGA LIBRARY 8A, COLLEGE ROW, KOLKTA-70009 [ PAN NO.AACFJ 1253 A ] V/S . JCIT, RANGE-37, 3, GOVT. PLACE (WEST), KOLKATA-001 PAN NO. /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI KALYAN NATH, SR-DR /DATE OF HEARING 10-10-2017 !' /DATE OF PRONOUNCEMENT 10-10-2017 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE OR DER OF COMMISSIONER OF INCOME TAX (APPEALS)-12, KOLKATA FOR THE ASSESSMENT YEAR 2011-120 DATED 26.02.2015. 2. WHEN THE MATTER WAS CALLED UPON FOR HEARING NO ONE APPEARED ON BEHALF OF THE ASSESSEE, NOR ANY APPLICATION FOR ADJOURNMENT W AS FILED, THERE WAS NO RESPONSE FROM THE SIDE OF THE ASSESSEE THOUGH THE NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE BY RPAD AT THE ADDRESS FURNISHED BY THE AS SESSEE IN COLUMN 10 OF THE MEMO OF APPEAL IN FORM NO. 36. FROM THE ABOVE, IT I S 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 CONSIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., (38 ITD 320)(DEL), TH E ASSESSEES APPEAL IS LIABLE TO BE DISMISSED FOR WANT OF PROSECUTION. ITA NO.481/KOL/2015 A.Y. 2011-12 JOYDURGA LIBRARY VS. JCIT RNG-37 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 REFE RENCE AN ANSWERED SINCE THE ASSESSEE REMAINED ABSENT AND THERE WAS NOT ANY ASSI STANCE FROM THE ASSESSEE. 6. THEIR LORDSHIPS OF HON'BLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477-47 8) HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO OF APPEAL BUT EFF ECTIVELY 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, T HEN IT WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER BY MOVING AN APPROPRIATE PET ITION, AS PER LAW. 8. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT AT THE CLO SE OF THE HEARING ON 10 TH DAY OF OCTOBER, 2017 SD/- SD/- (ABY. T. VARKEY) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP #$%&- 10 / 10 /201 7 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-JOYDURGA LIBRARY, 8A, COLLEGE ROW, KOLKA TA-700 009 2. /RESPONDENT-JCIT, RANGE-37, 3, GOVT. PLACE (WEST), KOLKATA-700 001 3.%.%/ 0 / CONCERNED CIT KOLKATA 4. 0- / CIT (A) KOLKATA 5.34566/ , / , / DR, ITAT, KOLKATA 6.589:; / GUARD FILE. BY ORDER/ $, /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO / ,