M/s Saltlake Energy Pvt. Ltd., Kolkata V. ITO, WD-5(2), KOLKATA, Kolkata

ITA 561/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1460 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 30-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR ADD L

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SHRI A.T.VARKEY, JM & SRI M.BALA GANESH, AM ] I.T.A NOS. 561 & 562/KOL/2016 ASSESSMENT YEARS : 2009- 10 & 2010-11 M/S SALTLAKE ENERGY PVT. LTD. -VS.- ITO, WARD-5(2), KOLKATA [PAN : AADCS 5605 F] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI SAURABH KUMAR, AD DL. CIT SR. (DR) DATE OF HEARING : 21.02.2018 DATE OF PRONOUNCEMENT : 21.02.2018 ORDER PER M.BALAGANESH, AM 1. THESE APPEALS OF THE ASSESSEE ARISE OUT OF THE SEPARATE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-2, KOLKATA [IN SHORT THE LD CITA] IN APPEAL NO.1608/CIT(A)-2/2014-15 AND APPEAL NO. 2077/CIT(A) -2/2014-15 DATED 14.01.2016 AND 04.02.2016 RESPECTIVELY PASSED AGAINST THE ORDE RS PASSED BY THE ITO, WARD-5(2), KOLKATA [IN SHORT THE LD. AO] UNDER SECTION 143( 3)/263/147/143(3) AND 144/263/143(3)/147 OF THE INCOME TAX ACT, 1961 (HE REINAFTER REFERRED TO AS THE ACT) DATED 31.03.2014 & 19.03.2015 RESPECTIVELY FOR THE ASST YEARS 2009-2010 & 2010-11 RESPECTIVELY. 2. THESE APPEALS WERE LISTED FOR HEARING ON 21.02 .2018 AND NOBODY APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF SERVING OF NOTIC E BY RPAD ON 22.11.2017 AND THE CASE WAS ADJOURNED TO 21.02.2018. WHEN THE CASE W AS CALLED FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR AN ADJOURNME NT PETITION WAS FILED ON BEHALF OF 2 ITA NO.561&562/KOL/2016 M/S SALTLAKE ENERGY PVT. LTD. A.YRS.2009-10 & 2010-11 2 THE ASSESSEE. IT MEANS THAT ASSESSEE IS NOT INTERES TED TO PROSECUTE THE APPEAL. HENCE THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMIS SED FOR NON PROSECUTION. FOR THIS VIEW WE FIND SUPPORT FROM THE FOLLOWING DECISIONS :- 1. IN THE CASE OF CIT VS B.N.BHATTACHRJEE 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. 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 DESIRES, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER BY EXPLAINING WITH PROPER REASONS FOR NO N-COMPLIANCE, THEN THIS ORDER MAY BE RECALLED. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE COURT ON 21.02.2018. SD/- SD/- [A.T.VARKEY] [ M.BALAGANESH] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 21.02.2018 SB, SR. PS 3 ITA NO.561&562/KOL/2016 M/S SALTLAKE ENERGY PVT. LTD. A.YRS.2009-10 & 2010-11 3 COPY OF THE ORDER FORWARDED TO: 1.M/S SALTLAKE ENERGY PVT. LTD., 28, STRAND ROAD, 2 ND FLOOR, KOLKATA-700001 2. ITO, WARD-5(2), KOLKATA 3.CIT(A)- , KOLKATA 4. CIT-KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVA TE SECRETARY HEAD OF OFFICE/ D.D.O., ITAT KOLKATA BENCHE S